Strategic Planning as a Driver of Institutional Excellence: A Case Study of UiTM’s Faculty of Accountancy

Abstract

This paper examines strategic planning as a driver of institutional excellence in higher education through a case study of UiTM’s Faculty of Accountancy (FPN). The study is guided by Institutional Theory and the Resource-Based View (RBV), providing a dual-lens framework to analyze how faculty-level initiatives balance external legitimacy with internal distinctiveness. Drawing on documentary evidence, performance reports, and program records, the analysis highlights seven thematic areas of faculty-level strategic planning: research enhancement, publication impact, commercialization, risk management, strategic alignment and governance, institutional excellence outcomes, and sustainability with future readiness. The findings show that strategic alignment with PSUiTM2025, supported by governance and monitoring, translates into targeted faculty initiatives that produce measurable outcomes in research outputs, employability, awards, and global rankings. Importantly, these outcomes are not viewed as endpoints but as enablers of long-term sustainability through talent development, innovation capacity, and resilience. The case study affirms that faculty-level strategic planning is a critical mechanism by which institutional priorities are operationalized, ensuring both compliance with external benchmarks and the cultivation of unique strengths. The paper contributes to higher education literature by assimilating Institutional Theory and RBV into a conceptual framework that clarifies the legitimacy–distinctiveness paradox in strategic planning. The faculties and institutions can straightway implement this model to accomplish sustainable excellence and participate in both global competitiveness and national development agendas in developing country contexts.