2025

Nyman, Henrik Johan; Tschirch, Fabian; Hongell, Linn

<p>Purpose – Most companies claim to have a strategy, yet implementing it often remains a challenge. Tactical planning processes like Sales and Operations Planning (S&amp;OP) and Integrated Business Planning (IBP) are commonly understood as a bridge between strategy and operations. However, academic literature that describes how these processes support strategy implementation (SI) remains scarce. To address this gap, our study describes how IBP expands upon practices in S&amp;OP to support SI. Design/methodology/approach – We have conducted 37 interviews with S&amp;OP and IBP professionals in 2 rounds of data collection. Using an abductive reasoning approach, we leveraged literature on SI to analyze our empirical data. We outline six propositions that demonstrate how IBP can support SI. Findings – A key finding of the paper is a description of how IBP supports SI. Building on previous SI research, we conclude that IBP can support the conceptualization and enactment of SI, along with the coordination of the resulting actions. Practical implications – We encourage practitioners to leverage the full potential of IBP by using it as a process for SI. The outlined propositions demonstrate how this can be done in practice. Also, we allow for a clear distinction between IBP and S&amp;OP to help practitioners make an informed decision to implement either or. Originality/value – We show that IBP can support SI by describing how it entails all necessary activities for SI outlined in previous literature. This addresses an under-researched aspect of tactical planning while also providing a clear mechanism for SI.</p>