This text is designed for both the undergraduate market in Australia, New Zealand but is also suitable for the postgraduate market and for use in courses run by Australasian schools in Asia. Throughout the issue of strategy development in non-commercial organisations is considered. This is an important issue since a major part of the economy is in the government sector and the non-profit sector. The book has a logical/rational perspective as its major theme; it recognises the existence of different approaches and theories of strategy and incorporates them wherever appropriate. To ensure the book is accessible undergraduate market it contains the following pedagogical features: learning objectives, illustration capsules (Vignettes from actual organisations), tutorial exercises, summary, discussion questions.