In the context of strategic planning and quality management, there is a clear hierarchical relationship between vision, goals, and strategy. A vision is a high-level, aspirational statement about the desired future state. Goals are broad statements that define what must be accomplished to move toward the vision. The specific methods, plans, and actions—the how—are articulated in the strategy and detailed in specific, measurable objectives. Therefore, goals explain what will be achieved, while the strategy explains how it will be achieved.

The statement "True" is incorrect because it misrepresents the role of goals in the strategic hierarchy. Goals provide direction and define the major accomplishments needed to realize a vision, but they do not describe the process, methodology, or action plans for getting there. That function is reserved for strategies and objectives.

1. American Society for Quality (ASQ) Quality Glossary:

Goal: "A broad statement that describes a desired future condition or achievement without being specific about how much and when."

Strategy: "The approach an organization will take to achieve its goals. A strategy describes how an organization will achieve its goals."

Source: ASQ Quality Glossary, entries for "Goal" and "Strategy." This source clearly distinguishes goals (the "what") from strategy (the "how").

2. University Courseware (Strategic Management):

Standard strategic management frameworks taught in reputable business schools delineate these concepts. The hierarchy is typically presented as: Vision (Why we exist/What we want to be) -> Mission (What we do) -> Goals (What we want to achieve) -> Objectives (Specific targets to meet goals) -> Strategy (How we will achieve our objectives and goals).

Source: Thompson, A. A., Peteraf, M. A., Gamble, J. E., & Strickland, A. J. (2020). Crafting & Executing Strategy: The Quest for Competitive Advantage (22nd ed.). McGraw-Hill. Chapter 2, "Charting a Company’s Direction: Its Vision, Mission, Objectives, and Strategy," explicitly states that a company's strategy is the "distinctive set of creative strategic choices...that managers have devised to guide the company in...achieving its objectives." This confirms strategy as the "how."

3. Academic Publication (Management Theory):

Management theory emphasizes that goals are the ends, and strategies are the means to achieve those ends. Goals set the target, while strategy outlines the path.

Source: Drucker, P. F. (1954). The Practice of Management. Harper & Row. In his foundational work on Management by Objectives (MBO), Drucker establishes that objectives (a more specific form of goals) are set first, and then plans (strategies) are developed to meet them. This separation of the target from the method of reaching it is a core principle.