(Приведу этот абзац
With the decision-making processes, it is not apparent that all corporate interests are necessarily being served. To a large extent, this issue is related to the corporate “growing pains” associated with the business decisions as described in the previous point. For Kernel, as with all companies, the issue of managing business decisions and internal functional input is not a problem to be solved, but a polarity that needs to be managed. Over the longer term, Kernel needs to find a balance in their decision-making processes between the poles of business decisions and functional input)

А теперь у меня паника, консультанты про принятие решений на уровне отделов дальше совсем другим пунктом пишут, мать честная!

From time to time, completing departmental goals supersede the accomplishment of corporate goals. Another finding of interest is that, from time to time, the execution of individual departmental goals supersedes Kernel’s corporate goals.

Кстати, о деле. Не обязанности это функциональные. Меня всегда интересовало это разделение на functions и departments, которым любят оперировать иностранные консультанты.

Вот, например, как это они говорят о функциональных обязанностях и задачах отделов раздельно? Я просто в панике.
• The existing structure at Kernel appears to mix and match organizational function and independent businesses. After reviewing the existing organizational chart in concert with the opinions of the Kernel senior staff, the existing structure appears to mix function and businesses. For example, several staff functions such as Human Resources, Organization Development, and Public Relations are at the same level as the Marketing and Sales Department which is responsible for business of selling bottled sunflower oil. In addition, the business-to-business functions regarding grains and cereals are included on the same chart. Overall, it appears that Kernel might consider separating the businesses and staff functions in the future. The development of such structure should not be completed until the strategic plans of Kernel are better defined.

o-george! Вот полностью абзац, который я привела в своем вопросе выше:
• With the decision-making processes, it is not apparent that all corporate interests are necessarily being served. To a large extent, this issue is related to the corporate “growing pains” associated with the business decisions as described in the previous point. For Kernel, as with all companies, the issue of managing business decisions and internal functional input is not a problem to be solved, but a polarity that needs to be managed. Over the longer term, Kernel needs to find a balance in their decision-making processes between the poles of business decisions and functional input as noted in Appendix C. On the polarity map, “both one pole and its apparent opposite depend on each other” (Johnson, 1992, p. 82). Since these poles are interdependent, the company cannot choose one over the other, but must manage both to achieve the “higher purpose” noted as “the profitable growth of Kernel” (Johnson, 1992). The map in Appendix C outlines the potential for Kernel to experience the negative aspects of business decisions associated with the lower left quadrant on the map. Under this scenario, the overall organization may be exposed to risks if not all functional interests are served. As the company addresses these issues moving from the lower left quadrant to the upper right portion of the map, Kernel would begin to experience the positives associated with more functional decisions. This addresses the establishment of process and the interests of internal control functions leading to greater efficiency and balanced decisions. Over time, however, Kernel will begin to experience the negatives of this control as the company drifts into the lower right quadrant of the map. At this point, the functional interests in decision-making have taken precedence over business needs potentially leading to missed opportunities for Kernel. The reaction for the organization is to migrate back to the upper left quadrant of the map where Kernel begins to enjoy the positive aspects of the pole associated with business needs.
As the organization evolves, it will continue to move along the path of this infinity loop. The goal is to move this infinity loop higher into the upper quadrants so that Kernel begins to enjoy the benefits of both the functional and business aspects of decision-making as it moves to attain its goal of profitable growth. The company might consider the development of action steps and red flags completing the map thus allowing Kernel to better manage this polarity.

В долгосрочной перспективе «Кернел» требуется найти баланс в рамках процесса принятия решений между такими полюсами как бизнес-решения и вклад функциональных подразделений

Смотрите, что написала Лена сразу под Вашим разноцветным посланием:
The existing structure at Kernel appears to mix and match organizational function and independent businesses.

Если обратить сугубое внимание на слово independent, то вырисовывается как раз та картина, о которой я говорил.
А поскольку это феня канцеляритная, то лучше от нее вовсе избавиться, чем репродуцировать ее в русском переводе, не так ли?

Would you kindly send me the whole article to my e-mail address? I got really interested.

Так эти функциональные подразделения именно решения принимают. Вот в том кусочке, который я уже здесь приводила
As the company addresses these issues moving from the lower left quadrant to the upper right portion of the map, Kernel would begin to experience the positives associated with more functional decisions.

Лен!
"От заказчиков отбоя нет, я их не зазываю". Значит ли это, что есть прямой выход на заказчика? Если да - проще всего связаться с ними и у них спросить, что они этим консультантам рассказывали.
А то "два прихлопа, три притопа: вижн, мишн, стрэтэджи!" А что такое independent businesses - поди догадайся.

Были б кто-то из моих кровных, я б уже душу вытрясла.