Thus, according to Drucker, the process of establishing strategy is an ongoing activity of reading the market or environment and making accommodations that are appropriate to the newly defined conditions. Mintzberg adds to the discussion by noting a company’ s strategy may also be a “post facto” thing. That is , the strategy can be defined, even if it has not been previously stated or included in the company plan, rather is now a consequence of an unforeseen change in the environment or market. see Figure 12.2