Utilizing simple rules to enhance performance measurement competitiveness and accountability growth

Purpose – This article aims to outline and discuss how to incorporate simple rules to guide strategic processes to enhance competitiveness and growth, while improving performance measurement and accountability of organizations. Design/methodology/approach – An examination of the theorists' perspectives was undertaken to determine the relevancy of the theory to guide business flexibility and decision‐making to enhance competitiveness and growth, in a changing business environment. Findings – Understanding the importance of flexibility, strategic processes would enable individuals and organizations to better respond to factors associated with changing business opportunities and customer demands. Practical implications – The article advocates that an understanding of the simple rules concept can enable business leaders to create practical business strategies to build organizational flexibility, which in turn will lead to enhanced competitiveness and growth opportunities. Originality/value – This article presents an overview of the literature which both enhances personal knowledge and understanding at the theoretical and practical levels enabling business leaders to gain insight on the inherent factors that may be influenced to advance organizational goals and objectives.