Frednard Gideon, Johan Jordaan, Ronnie Lotriet

Abstract
Service delivery is increasingly becoming essential in the process of solving societal challenges all over the world. The study focuses on the importance of strategic planning in managing the Namibian SOEs in delivering service to the citizens. Adopting strategic plans is used in businesses to streamline decisions and resources; thus, the study evaluates the effectiveness of implementing strategic decisions by public sector enterprises in Namibia. The Namibian government experiences performance challenges in most SOEs due to poor accountability measures, procurement anomalies, corruption and financial bailout burden to the state. In other dimensions, other challenges are associated with the coordination of SOEs. These challenges prompted a study that considers commercial SOEs and why we have chosen them because they are expected to operate as self–sustainable entities to deliver effective and efficient services on behalf of the government generate the much–needed revenue and create employment. The study attempts to establish the extent to which SOEs in Namibia conduct strategic planning. The operations of SOEs are guided by their strategic plans and determine factors that enhance the implementation of strategic decisions.