Another important question not addressed by surveys of
SMA techniques relates to the longstanding, yet still topical
issue, of who strategy is for, for example the balance
among ‘The Triple Bottom Line’ (Savitz with Weber, 2006).
Views on the shareholder–stakeholder balance are one of
the key factors that differentiate the many schools of, and
perspectives on, strategy (Mintzberg and Lampel, 1999;
Whittington, 2001). The different views that prevail and
the associated sets of concepts and techniques need to be
considered in the context of developing SMA.