The purpose of this article is to find compelling and appropriate answers to these questions: why don’t the plans meet a determined goal in our society? Why do many experts believe that the organizations do not have a plan or strategy despite the fact that various types of plans are developed for them? One must look for the answers of these strategic and challenging questions considering three factors: 1) misunderstanding and mistaking the meaning and planning procedures, 2) inconclusive plan codification, and 3) incomplete implementation of plans. In this article, each of these answers have been discussed exclusively considering the author’s experience and his corporation in executing planning projects of Iranian national gas research and information company.
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