This paper presents the findings of a grounded theory study of the development of strategic ideas in a multinational organization. By drawing on the rich data generated from this longitudinal in-depth fields study, this paper provides a theoretical framework for the development of strategic ideas.

When organisational members work on strategy development shared sets of beliefs influence the strategic decision process and, thus, can influence the performance of an organisation. The relationship between the development of shared sets of belief and the strategic decision process has not yet...