
Strategic planning and operations management are often treated as parallel activities rather than integrated systems. As a result, many organizations struggle to translate improvement initiatives into sustained financial performance. This accepted scholarly research presentation examines how accountability within the Plan-Do-Check-Act (PDCA) cycle can close the gap between strategic intent and measurable operational outcomes.
The study introduces an accountability-enhanced PDCA framework that embeds financial and operational metrics directly into the continuous improvement process. Rather than viewing feedback as a periodic evaluation step, the framework positions return on investment, cost of goods sold reductions, and price-adjusted volume as recurring inputs that guide decision-making throughout the cycle. This approach ensures that improvement initiatives are not only implemented, but realized in ways that meaningfully impact EBITDA generation.
Drawing on applied scholarship and qualitative case study analysis, the research contrasts organizations that successfully operationalize PDCA accountability with those that fail to link improvement projects to bottom-line results. The findings highlight common organizational breakdowns, including weak ROI ownership, disconnected improvement metrics, and misinterpretation of growth drivers. In contrast, organizations that maintain rigorous accountability structures demonstrate more consistent financial performance and stronger alignment between strategy and execution.
Designed for scholars and practitioners alike, this poster session provides actionable insights for leaders seeking to improve fiscal discipline, operational transparency, and strategic follow-through. The proposed framework offers both immediate applications for organizations pursuing sustainable operational excellence and a foundation for future empirical research on accountability-driven strategy deployment.
Author and Affiliation
Mark Cawman, Stonehill College
Join us at the SAM International Business Conference to explore how accountability within PDCA cycles can strengthen operational strategy and drive sustainable financial performance. This presentation will be delivered in person as part of the poster session.
Register to attend the conference at www.samnational.org/conference and engage with research shaping the future of strategy and operations management.
