Although, evidence shows that strategic thinking leads to “ developing organizational capacities” , “ achieving sustainable financial results, ” and “ improving the status of the organization in the environment” ; but the significance of strategic thinking, identifying its relevant competencies and measuring tools is the matter of debate. Literature review in this regard shows that there are not any specific theoretical consensus on strategic thinking attributes that sometimes are titled as “ elements” , sometimes as “ aspects” , sometimes as “ skills” , sometimes referred to as “ capabilities” , sometimes referred to as “ competencies” and other similar titles, therefore, we did not observe the development of standard and comprehensive scales to figure out the dimensions of strategic thinking. Hence, in this paper, we tried to use multi grounded theory (MGT) to configure a comprehensive model for explaining the nature of strategic thinking. Analysis of the data from the systematic review of related studies over the last 40 years and interviews with 27 experts that were selected through a combination of purposive and snowball sampling methods, led to development of a model which fulfilled strategic thinking in the form of six attributes consisting of “ vision-driven foresight” , “ stakeholders focus” , “ creative evolutionism” , “ systematic solution seeking” , “ pattern seeking” and “ intelligent decision-making” . In order to validate the results and evaluate the model in terms of “ understandability” , “ comprehensiveness” , “ applicability” and “ innovation” , surveys of experts were conducted over two sequential stages, the results of which verified the validity of the acquired results and appropriateness of the final model according to the four mentioned criteria.