Public Management Review, 2026 (SSCI, Scopus)
The increasing complexity of public health organizations’ environments make strategic planning more important for these organizations. Therefore, understanding how strategic planning influences performance is essential. This study examines the relationship between strategic planning and performance, with strategy implementation, stakeholder participation, and accountability as mediating variables in the context of Turkish public hospitals. The findings indicate that strategic planning has a positive and significant effect on both financial and non-financial performance through the mediating variables of stakeholder participation and accountability. The results show that strategic planning has no significant influence on financial performance, either directly or indirectly through strategy implementation.