Information gathered through day to day operational tasks constitutes the implementation of a strategic plan. The outline for the plan, perhaps in the form of logical framework, is the structure within which these operational tasks are organized. An integrated system will also include mechanisms for planning, budgeting, progressing and time allocation for management accounting at activity level.

Monitoring and evaluation at this level considers progress against a plan and uses operational statistic to measure performance against indicators as a measure of success.

The measure of success against a plan through progress can be used as a gauge for the effectiveness of a strategy. Shortfalls will highlight areas of concern and adjustments of strategy may be required to achieve the targets set in the strategy.

Impact studies need also to be conducted to demonstrate that by achieving the indicators the desired objectives are reached. Impact studies should also be used to determine whether the hypothesis used for deriving the objectives is sound and that significant unforeseen negative impact does not emerge as a result of a strategic implementation.

Information systems, monitoring and evaluation processes as well as impact assessments are all used as tools for shifting the tiller to steer a corporate strategy.