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Values stimulate hearts and minds of the people and in an educational system hearts and minds of people are erg aged with
activities. On of the approaches of strategy formulation in an organization is the approach based on values.
In this article the basic definition of strategy, the concept of value, and the reflection of values on an educational system are
explained. The values should in practice be related to results and benefits of the educational system. The understanding of values,
and the similarities and gaps between managers' values and beliefs and those of the other members of the system will be
introductory to formulating a strategy based on values in an educational system.
At the end of the article, the steps for strategy formulation based on strategies in a university are briefly explained.
M. R. Mehregan, Ph.D.