Entrepreneur: Start & Grow Your Business

The mission statement: a corporate reporting tool with a past, present, and future.


by Williams, Linda Stallworth

This article discusses a comprehensive study of the mission statements of Fortune 1000 higher-performing and lower-performing firms to assess the current state of the mission statement. After content analysis of these firms' mission statements, the components included for these two groups of firms were compared. The higher-performing firms included eight of the nine recommended components more often than did the lower-performing firms, and the differences were significant for three of those components. Also, using textual analysis methods, this study identified strategies employed by these firms to create a strong identity--or internal ethos--and image--or external ethos. The two groups used somewhat similar strategies for building corporate identities and images but differed in the values they emphasized and the goodwill recipients they targeted.

Keywords: corporate mission statement; corporate reporting; corporate identity; corporate image; ethos

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Although more than 30 years have now passed since "a furor over mission statements swept over corporate America" (Morphew & Hartley, 2006), mission statements still serve as common corporate reporting tools. Their long-term use by corporations has been characterized by significant change, however, especially in the format and delivery of these statements. For example, they are often found on corporate Web sites now. The purposes for this reporting genre have also increased and diversified, leading to some differences in the content and strategy of these statements. This article presents details about a study designed to assess the current state of the corporate mission statement by analyzing the content of statements gathered from firms included on the 2006 Fortune 1000 list. In addition, the study investigates possible links between mission statements and financial performance by comparing statements belonging to higher-performing firms to those belonging to lower-performing ones to see if there are differences between (a) the content components these firms included and (b) the rhetorical strategies they employed to create a positive corporate ethos--an identity or image.

The findings in this study affirm the continuing importance of mission statements and show that the content components included have not changed dramatically in the past 20 years. When current statements belonging to higher-performing firms were compared with those belonging to lower-performing firms, though, differences in content were again found. Higher-performing firms included in this study discussed philosophies and targeted markets more often, and they discussed strategies for survival, concern for public image, and concern for employees significantly more often. Other findings in this study show that firms in both groups used somewhat similar rhetorical strategies for building a strong ethos. For example, most of the firms used a first-person point of view to promote identification with the firms, and most highlighted values to create desirable corporate characters, although there were some differences in the specific values included. For example, the values of teamwork and safety were mentioned much more often by higher-performing firms than by lower-performing ones. In addition, all 27 of the mission statements analyzed included at least one expression of goodwill. However, the targets of goodwill differed to some extent: Employees, shareholders, and communities or society were listed as goodwill targets by more higher-performing firms than lower-performing ones.

This article concludes by predicting that mission statements will continue to be significant corporate reporting tools because of their lengthy history and the ongoing time and energy devoted to them by corporations and by corporate and communication experts, scholars, and researchers. Furthermore, based on the review of literature that informed this study, suggestions are made for ensuring that future research and scholarship on mission statements are more consistent and replicable.

LITERATURE REVIEW

The extensive literature pertinent to this study includes the following: (a) scholarship that defines the mission statement genre or makes recommendations for its content, (b) scholarship that provides a theoretical basis for expecting an effective mission statement to be associated with successful financial performance, and research to determine whether that connection can be supported by data, (c) scholarship that develops relevant rhetorical theories or discusses applications of those theories to corporate communication, including mission statements, and (d) studies of the mission statement as a strategy for creating a strong corporate ethos.

Mission Statement: Definitions

A mission statement "tells two things about a company: who it is and what it does" (Falsey, 1989, p. 3). A number of others offer a similar definition (Abrahams, 1995; Bart, 2000; Bart, Bontis, & Taggar, 2001; Collins & Porras, 1991; David, 1989; Drucker, 1973; Ireland & Hitt, 1992; Pearce, 1982), and this definition holds true regardless of whether a corporation refers to this statement as a "mission statement," a "mission," a "credo," "our philosophy," "core values," or something else (Abrahams, 1995; Collins & Porras, 1991; David, 2007; Ireland & Hitt. 1992; Pearce & David, 1987). These statements often address multiple audiences, or stakeholders, including a firm's management, employees, customers or clients, shareholders, and other residents of the communities, countries, and world where it does business (Abrahams, 1995; Amato & Amato, 2002; Bart, 1999, 2000; Collins & Porras, 1991 ; Klemm, Sanderson, & Luffman, 1991).

In addition to conveying a corporation's nature and reason for being, this statement may also outline where a firm is headed; how it plans to get there; what its priorities, values, and beliefs are; and how it is distinctive (Abrahams, 1995; Collins & Porras, 1991; Falsey, 1989; Ireland & Hitt, 1992; Klemm et al., 1991; Pearce & David, 1987). Bartkus, Glassman, and McAfee (2000) define a narrower focus for a mission statement: "We view a mission statement solely as a communication tool" (p. 29). They add that

most firms would be better off" if they nam)wed the purpose of the

mission statement to that of realistically communicating product

and market objectives to stakeholders. The best mission statements

simply define the company's business and suggest a future goal. (p.

29)

Their caution about overextending the scope of mission statements is shared by other practitioners and scholars (Bart, 2000; Collins & Porras, 1991; Ireland & Hitt, 1992).

Mission Statement: Recommendations for Content

A host of resource materials have been created to assist corporations and other organizations with drafting the perfect mission statement. Surprisingly, these guides offer somewhat similar advice about suggested content for these statements, even if they do not agree about the labels they assign to content components. For example, in an article often cited in mission statement literature, Pearce and David (1987) identify "eight key components of mission statements," a list that is modified slightly and expanded to nine components by David (1989, 2007). A corporation is encouraged to provide information about its customers or clients, employees, products or services, markets, technology, self-concept, desired public image, philosophy, and strategies for growth and survival (David, 1989, 2007).

Other authors have renamed, expanded, narrowed, or redefined the suggested components (Bart & Baetz, 1998). For instance, specifying a company's commitment to QOL (quality of life) goals has been cited as important (Amato & Amato, 2002), a commitment that others might place under the categories of a firm's general philosophy, its concern for its employees, or its concern for its public image. In addition, organizational purpose and financial goals have been studied as content components (Bart & Baetz, 1998); however, some researchers consider an organization's purpose to be a subset of its philosophy and its financial goals to be a subset of its strategies for growth and survival. Two studies note that anywhere from 10 to 25 different mission statement components have been suggested or used (Bart, 1997; Bart & Baetz, 1998). Although authors usually provide rationales for the components and labels they use, the resulting variations in terminology and definitions limit the comparability of some studies with others and decrease the long-term benefits realized when earlier studies can be conclusively replicated. Therefore, although this serious flaw in the corpus of mission statement literature has been identified before (e.g., Bart et al., 2001; Peyrefitte & David, 2006), it has not yet been remedied.

Mission Statement Content and Performance: Theory

Corporations are urged to create mission statements for many reasons: to assert leadership (Klemm et al., 1991), to inform employees about the company's goals and unify their efforts toward accomplishing them (Bart, 1998; Ireland & Hitt, 1992: Klemm et al., 1991; Pearce & David, 1987), to serve as an effective public relations tool (Bart, 1998; David, 2007: Falsey, 1989), to provide a rationale lor allocating resources (Bart, 1998; Bart et al., 2001; David, 2007), "to guide current, critical, strategic decision making" (Drohan, 1999), and to inspire enthusiasm about the firm (Bartkus et al., 2000: Collins & Porras, 1991: Ireland & Hitt, 1992).

The belief that mission statements can serve some or all of these purposes provides a commonly accepted theoretical basis for expecting corporations with a mission statement to be more successful than those without one. In addition to specific benefits that are said to accrue from having such a statement, successfully completing the mission statement process demonstrates that a firm can think reflectively, plan carefully, work collaboratively, and make informed decisions. Therefore, it is logical to think that this demonstrated expertise will contribute to overall success for a corporation.

Mission Statement Content and Performance: Research

Empirical evidence to support a link between corporate mission statements and performance is not plentiful or conclusive (Bart & Baetz, 1998; Bart et al., 2001; Peyrefitte & David, 2006). When the financial performance of firms with and without a mission statement was compared, three studies found no significant differences (Bart & Baetz, 1998; David, 1989; Klemm et al., 1991). In contrast, two other studies found that firms with mission statements did perform better (Rarick & Vitton, 1995; Stone, 1996), but the latter study cited anecdotal evidence only.

Despite this scarcity of persuasive empirical data, mission statements continue to be developed, disseminated, and valued, and researchers continue to be interested in studying them.

Some researchers have pursued the possible link between the content of mission statements and financial performance. In these cases, researchers have analyzed content to determine whether some components lead to greater results than others, and this line of inquiry is important to this study. One of the earliest studies compared the content of the statements of high-performing Fortune 500 firms to the content of those of low-performing ones, and the researchers found that the high-performing firms included three of the components--corporate philosophy, serf-concept, and concern for public image--significantly more often (Pearce & David, 1987). However, they did not find significant differences between the two groups' inclusion of the other five components: customers or markets, product or service, geographic domain, technology, and concern for survival.

Based on a later study, researchers also concluded that effective content caused mission statements to be positively associated with financial performance. They analyzed the content of mission statements belonging to firms randomly selected from the 1994 Business Week 1000 list and determined that the return on common shareholder equity for firms with "high content" statements was 26.2%, whereas the return for the firms with "low content" statements was 13.7% (Rafick & Vitton, 1995, p. 12). A "high content" mission statement included more of the following components: concern for public image; concern for quality; commitment to survival, growth, profitability; identity of customers and markets; identity of products and services; statement of company philosophy; and differentiation from competition. Using a different sample of industrial firms and a method other than content analysis, somewhat similar results were reported by Bart (1997). He surveyed CEOs and presidents from 44 industrial corporations, asking them to identify which of 25 different content components were clearly specified in their firms' mission statements. After tabulating their responses, Bart compared the "performance of the industrial firms based on each mission component" and found that 13 of the 25 components had a "positive relationship with performance" (p. 377). Four of these components--purpose, values, self-concept, and desired public image--had been identified as significant by Pearce and David (1987) as well, although Bart (1997) used different labels in some cases (e.g., purpose and values rather than philosophy). The other nine components that Bart found to be positively associated with performance were general corporate goals, concern for customers, concern for employees, concern for suppliers, concern for society, concern for shareholders, statement of vision, concern for survival, and competitive strategy.

The purpose and values components were again found to be associated with performance when mission statements from 136 large Canadian firms were collected and analyzed: "Significant positive differences in performance were found to be associated with mission statements which contained no financial goals, identified a firm's values/beliefs, defined a firm's purpose, and were relatively short" (Bart & Baetz, 1998, p. 845). Finally, by studying data collected from 83 large Canadian and U.S. firms with mission statements, researchers found that statements with sound content, ones with clearly specified ends and means, "can affect financial performance" (Bart et al., 2001, p. 29). These content components had not been specifically identified or studied before, but some of the previous researchers could have categorized ends and means as information belonging to the goals, competitive strategy, philosophy, or concern for survival and profitability components.

Mission Statement Content and Corporate Ethos: Rhetorical Theory

None of the literature reviewed thus far has used the term corporate ethos in connection with mission statements. Instead, other terms (e.g., image, public image, identity) have been used to describe the way that a corporation wants to be perceived by its constituencies. However, increasing numbers of scholars and researchers are choosing to use the term corporate ethos because rhetorical theory provides a sound theoretical basis for understanding the concept of ethos and why it matters to communicators who wish to persuade their audiences (e.g., Beason, 1991; Cross, 1991; Hyland, 1998; Kallendoff & Kallendorf, 1985; Stoddard, 1985; Swales & Rogers, 1995). As Cross (1991) points out, "Persuasion, the ability to win over an audience and inspire action is, after all, the underlying goal of most corporate correspondence, whether it's trying to create an image, keep goodwill, or collect an overdue bill" (p. 3). Mission statements are decidedly persuasive: If corporate communicators cannot persuade their constituencies to read their mission statements and respond to them appropriately--whether that means faithfully working for the corporation, buying its stock or products, or believing it is a contributing member of a community or society--then the efforts of those communicators have been wasted.

The term ethos originated with Aristotle, one of the earliest authorities on persuasion: "In his Rhetoric, written some 2,000 years ago as a guide to persuasive public speaking, he describes techniques that remain essential to persuasion and that offer important guidelines in the modern age" (Cross, 1991, p. 3). Aristotle aimed to educate the individual communicator, of course, rather than an organizational entity such as a modern corporation. Nevertheless, the process of carefully shaping and communicating an admirable and appealing character is similar whether the communicator is an individual or a group. In Book I of his Rhetoric, Aristotle discusses ethos as one of three appeals available to a communicator who wishes to persuade. The other two appeals are logos--strategies to reason with people--and pathos--strategies to stir their emotions. Although going to great lengths to explore logos and pathos, Aristotle considered ethos to be the most important of these appeals, and it is the most pertinent to this study.

Aristotle (1932) identifies three components of ethos: "intelligence, character, and good will" (p. 92). He stresses the importance of intelligence (i.e., knowledge, good sense, and expertise) because of its crucial impact on credibility. As a rule, communicators are not taken seriously if an audience perceives that they are uninformed, for whatever reason. Therefore, Aristotle discusses a number of strategies for formulating arguments that influence audiences. The kind of logically developed arguments that Aristotle prescribes are almost never included in mission statements because this genre rarely provides support or evidence for the general pronouncements and claims made (Swales & Rogers, 1995). However, when a mission statement provides accurate and timely information about the products or services a firm sells, about the qualifications of its management and employees, or about methods and procedures it uses to gain a competitive edge, it is providing evidence of its expertise. In addition, the writing style, organization, and visual rhetoric of a mission statement can show a firm's knowledge and skills (Stoddard, 1985).

When discussing character, the second aspect of ethos, Aristotle (1932, p. 91) says that a communicator should "evince the right character." Doing so requires that communicators understand the differences between virtues and vices and that they know the "characteristics and qualities that are valued by an audience and community" (Beason, 1991, p. 330). Applying this principle to corporate communicators suggests that including in a mission statement the values considered most important to a corporation and its audiences can strengthen a corporation's ethos. Collins and Porras (1991) delineate the kinds of information that might be included:

Core values and beliefs are the organization's basic precepts about

what is important in both business and life, how business should be

conducted, its view of humanity, its role in society, the way the

world works, and what is to be held inviolate. (p. 35)

The starting point should be to articulate values and beliefs that the corporation already considers important or commits to adopting before deciding to showcase the values and beliefs it shares with its audiences (Collins & Porras, 1991). Otherwise, the corporation's ethos will suffer if its pronouncements are determined to be hollow and insincere (Collins & Porras, 1991).

As part of an extended discussion of contemporary applications of Aristotelian theory, Stoddard (1985) reminds us that ethos is not situated exclusively in corporate discourse (or discourse from any source) but relies on the audience's cooperation in meaning-making. Therefore, capable corporate communicators have the power of words and other rhetorical strategies at their disposal when attempting to create "the right character," but these strategies must be carefully chosen based on a clear assessment of all parts of the rhetorical situation, including the characteristics of the audience, the purpose for the communication, the specific context or environment, and so on (Stoddard, 1985). For instance, ethics scandals in recent years have heightened the public's concerns about corporate honesty and ethics. Therefore, a corporation can strengthen its ethos by stating in its mission statement that it values integrity and honors ethical standards on a daily basis. In addition, a manufacturing firm that must dispose of toxic wastes can help to dispel the fears of residents living near that business by pledging the firm's commitment to safe practices that protect the people and environments where it does business, thereby portraying itself as a corporation with a good conscience.

Furthermore, carefully shaping the presentation of the character of a corporation in keeping with the values of its audiences can appeal to "similitude" (Beason, 1991, p. 331). When communicators "point out similarities between themselves and their audiences," benefits often result because "almost all people are more likely to accept and trust a communicator who is perceived as being 'one of them' since such commonality gives the impression that communicator and audience share backgrounds, goals, and values" (Beason, 1991, p. 331). Using "we" (or other first-person-plural pronouns) is a way to,join a communicator and audience, thereby "claiming group membership with that audience" (Beason, 1991, p. 331).

Building on the same theoretical basis that supports the concept of similitude, other scholars focus on the use of first-person-plural pronouns to encourage internal stakeholders--employees--to identify with a corporation (Cheney, 1983: Swales & Rogers, 1995). Drawing on Kenneth Burke's "rhetoric of identification," Cheney (1983) explains how the identification process works within organizations like corporations:

While an individual has the ability to identify spontaneously with

an organizational target, the "move" is often encouraged by the

organization in dealing with the member. Simply put, an individual

who is inclined to identify with an organization (or an

organizational subunit) will be open to persuasive efforts from

various sources within that unit. The organization "initiates" this

inducement process by communicating its values, goals, and

information (i.e., the organization's own stated "identifications"

in the form of guidelines for individual and collective action; the

member may then "complete" the process by adopting or adapting the

organization's interests, doing "what's best" for the organization,

and perhaps even developing a salient identification with the

organization as a target. (pp. 146-147)

The mission statement is a corporate guideline that definitely encourages identification because it is "rhetorically designed in order to ensure maximum employee 'buy-in'" (Swales & Rogers, 1995, p. 223).

Some scholars extend the scope of identification to include external stakeholders, thereby influencing a corporation's image and its identity. For example, Bartkus et al. (2000) state,

Mission statements ... enable current and potential employees,

managers, suppliers, customers, and investors to self-select into

the firm (to determine whether they want to get involved with

it).... Ultimately, if stakeholders are able to align their

individual objectives with those of the firm, the result would more

likely be an intrinsically motivated shareholder group. (p. 29)

A review of published mission statements shows that the stakeholders considered most important to a firm can differ depending on the nature of its business:

Companies in mining and construction are keen to stress a

responsible attitude to the environment, newly privatized companies

emphasize profitability and shareholders' interests and companies

dependent on key skilled workers make sure that their value is

mentioned in the statements. (Klemm et al., 1991, p. 75)

In all of these cases, the firms' statements reflect their understanding of their own contexts and audiences.

As a third aspect of ethos, Aristotle says that speakers should portray themselves as people of goodwill who show good intentions toward their audiences. Because of the effect of a speaker's demonstrated goodwill on the goodwill reciprocated by the audience, Aristotle discusses this concept in Book II as a part of a lengthy discussion of human emotions. In many cases, he says, the emotional state of a person is caused by an unfulfilled need. Cross (1991) supports Aristotle's assertion: "One of the most powerful motivations, and here Aristotle and modern psychology are in agreement, is an offer to satisfy a reader's needs, particularly emotional needs" (p. 5). Therefore, a communicator who wishes to alter the state of mind of his or her audience should first identify needs that the audience has and then craft a message that satisfies those needs in some way (Cross, 1991).

Applying this principle to corporations, Amato and Amato (2002) see goodwill as an important strategy for "cultivating and maintaining a corporate good guy image in the eyes of various stakeholders" (p. 72), and the benefits of this strategy are illustrated by a true example that Kallendorf and Kallendorf (1989) relate. In response to the public relations crisis faced by U.S. oil companies during the "oil crisis" in the early 1970s, Shell Oil Company mounted a public relations campaign to provide facts and information that would demonstrate that they were not "greedy price-gougers who, at best, took unfair advantage of [oil] shortages and, at worst, actually caused the shortages" (p. 62). Three different attempts by Shell to use logic-based strategies failed to calm the anger felt by the public; in fact, using "logical argumentation" actually made the public angrier and more hostile (p. 62). However, when Shell shifted to an ethos-based approach, one aimed at generating goodwill, better results were achieved. A series of advertisements, the "Shell Information Series" and informative booklets, "Come to Shell for Answers," were highly successful because they helped to placate the public's anger and to repair Shell's damaged ethos.

Mission Statement Content and Corporate Ethos: Research

In 1985, Stoddard noted that Aristotle's theory had been confirmed by empirical research to determine the effects of ethos, although most of these studies had been

conducted in the contexts of communication theory and social

psychology.... In the triangular model of discourse, communication

theory substitutes the term "source" for rhetoric's "speaker" or

"writer." Thus "source credibility" becomes an operational term for

the classical concept of ethos. (p. 233)

Since 1985, research that tests the effects of ethos and labels it that way has increased (e.g., Beason, 1991; Livesey, 2002; Shenk, 1995; Swales & Rogers, 1995), and a few studies have investigated the links between mission statements and corporate ethos. One study analyzed these statements to identify character-building strategies and concluded that they "tend to stress values, positive behavior and guiding principles within the framework of the corporation's announced belief system and ideology" (Swales & Rogers, 1995, p. 227). These authors based their conclusions on a linguistic and textual analysis of a large collection of mission statements and a contextual and intertextual analysis of three mission statements from two different U.S. companies. Their close textual analysis of these three statements enabled them to identify specific linguistic features the corporations used to "foster [employees'] affiliation and identification," such as the frequent use of first-person-plural pronouns (p. 231).

Other studies have analyzed the ethos-building strategies in mission statements to determine which audiences were targeted and to learn whether the primary audiences were internal or external. In 1991, managers in 50 U.K. companies included on the Times 1000 index were surveyed to find out whether they saw mission statements as more important to the firms' identity (internal ethos) or image (external ethos), and the researchers concluded that "mission statements are seen by managers as more important internally than externally" (Klemm et al., 1991, p. 77), especially when these statements include company values because they enhance management's leadership within organizations.

Then, in 1997, mission statements found in the annual reports of companies on the Business Week 1000 list were analyzed to determine which stakeholder groups--customers, employees, suppliers, and shareholders--were targeted and what kinds of information--benefits, values, image, and focus--were conveyed to each group (Leuthesser & Kohli, 1997). They found that customers were addressed often, whereas suppliers were addressed rarely. In addition, these researchers found that "two-thirds of the mission statements included assertions addressing employees--second only to customers. Among these, value statements were the most prevalent" (p. 63).

Identity (internal ethos) and image (external ethos) were also studied in 2002 when the mission statements for firms included in the Forbes Best Small Business and Fortune 200 lists were analyzed to determine whether the inclusion of individual and societal QOL dimensions affected a corporation's ethos (Amato & Amato, 2002). They found that the mission statements belonging to the large firms addressed four of the seven societal dimensions (economic, social, institutional, and ecological) and three of the five individual dimensions (physical, safety, and esteem) significantly more often than the mission statements belonging to the small firms did. Although they found a link between size and some QOL dimensions, they found no link between profitability and QOL dimensions.

HYPOTHESIS AND RESEARCH QUESTIONS

Based on the literature review, one directional hypothesis and two research questions were formulated.

Mission Statement Content and Performance: Content Analysis

For the content analysis, the following hypothesis guided my research:

Hypothesis: The mission statements of higher-performing Fortune 1000 firms will include significantly more of the recommended components than the statements of lower-performing firms.

Mission Statement Content and Corporate Ethos: Textual Analysis

For the textual analysis, the following research questions guided my study of strategies used to project a strong ethos: (a) Will the mission statements of higher-performing firms show more evidence than those of lower-performing firms of the use of first-person point of view and the inclusion of values to project a strong identity and image and encourage identification with the firm and its values? (b) Will the mission statements of higher-performing Fortune 1000 firms show more evidence than those of lower-performing firms of the use of strategies to demonstrate a firm's goodwill toward stakeholders?

METHOD

The corporations selected for this study were listed on the 2006 Fortune 1000 list. To increase diversity of size, the firms listed 1 to 25 and 976 to 1000 were initially selected. Then, I visited the Web sites of all 50 corporations to see if a mission statement was found there. If not, I used the Web site's search engine, when available. In some cases, this led me to the mission statement; in other cases, this led me to a statement or other document that the corporation considered equivalent to a mission statement. If this equivalent statement or document included information similar to that usually included in a mission statement and seemed to serve the same purpose or purposes, I added it to my collection of documents. When neither a mission statement nor an equivalent could be located on a corporation's Web site, I e-mailed or phoned the corporation. If a representative said the corporation had a mission statement, I asked for it to be sent to me. Sometimes a representative replied that the corporation did not have a mission statement but did have an equivalent, so I asked for this equivalent to be sent to me. In a few cases, I was told that the corporation did not have a mission statement or equivalent, and I noted that. In other cases, several contacts had to be made, but the needed information was eventually received from 48 of the 50 corporations contacted.

I was able to get information from all of the firms in the top 25: In all, 23 had mission statements or equivalents, 2 had neither. Based on information obtained during this collection process, 2 of the firms in the bottom 25 were eliminated: One was simply a holding company and the other had been sold after the Fortune 1000 list had been issued. This reduced the second group to 23 firms. I could get no information from 2 of the corporations in this group, so the size of this group was reduced to 21 firms: In all, 19 had a mission statement or the equivalent, 2 had neither.

At this point, based on the profits for each firm, I reconfigured the initial groups to create one group of higher-performing firms and a second group of lower-performing firms.

After ranking the 42 firms according to their profits, I selected the 14 firms with the highest profits for the higher-performing group, but I decided against choosing the 14 firms with the lowest profits because the profits for 1 firm were considerably higher than those of the other 13. Therefore, I decided to limit the number of the firms in the lower-performing group to 13. Table 1 shows the composition of each group, each firm's ranking in the Fortune 1000 list, its revenues, and its profits.

After reviewing all of the collected mission statements or equivalents (from this point forward, I'll refer to all of the documents collected as mission statements), I noticed that many had values statements embedded or appended, and others referred me to a values statement for additional information about the corporation's mission. It did not seem consistent, then, for me to analyze some mission statements that included values statements but to exclude other values statements just because they were not a part of the mission statements proper. I decided, therefore, to include any values statement that was found in close proximity to a mission statement, was referenced in a mission statement, or was linked to a mission statement. However, I did not include codes of conduct in the documents I analyzed because these serve different purposes, I believe, and are not generally included in the mission statement genre.

Content Analysis

The content of all 42 of the mission statements collected was analyzed using procedures specified by Pearce and David (1987). Each statement was read and coded by two raters, both of whom have extensive business or business communication experience. The raters began by familiarizing themselves with the definitions, explanations, and examples of mission statement content components that are found in David (1989) and Pearce and David (1987). Although various components with a range of labels have been suggested during the past 30 years or so, this particular list of components was chosen to provide some comparability with the study by Pearce and David. A second reason for choosing this list was to address the concern expressed by Bart et al. (2001) and discussed earlier in the literature review that collection of a solid base of mission statement research has been hampered by the tendency of most researchers to craft new content components, revising them only slightly in many cases rather than using components already formulated and suitable for further use. Provided below are the components and explanations that David (1989, p. 92) provides:

1. Customers--Who are the enterprise's customers?

2. Products or services--What are the firm's major