This paper describes a model for viewing the set of strategic foci ava
ilable to organizations and understanding the management practices whi
ch support a selected strategic focus. The model is on interviews with
top management from seven different organizations. These organization
s were selected to provide a diverse mix of organizational forms and i
ndustry groupings. The four strategic foci identified during the inter
view process are integrated with the strategic management and accounti
ng literatures. A discussion of the management practices which support
the organization's drive toward its selected strategic focus and exam
ples of industry groups likely to be associated with the four strategi
c foci are explored.