As was clarified in the introductory chapter, the main theme here is the interdependence of societal culture and planning systems (Scott 1983:156).27 However, culture is just one contextual factor in which every company is embedded. Both companies and their managers interact with environmental stimuli and strive to mold them and benefit from them (Parsons 1961). Strategic planning is usually based on information about, and the interaction and experience with aspects of the environment (Lenz/Engledow 1986:33). We therefore need to identify the relevant external environment, in order to compare managerial practices in different surroundings (Farmer/Richman 1964:58).