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This paper aims to detail how a Sales and Operations Planning (S&OP) process can be designed to support the planning requirements of recently introduced products.

Design science research was conducted to propose and implement an S&OP model for demand fulfillment after the introduction of new products. The results were analyzed using the CIMO (Context, Intervention, Mechanisms and Outcomes) logic, and two sets of design propositions were formulated.

An S&OP process for new products can reduce additional costs for market fulfillment by concentrating the planning efforts on new products, aligning organizational efforts, and increasing the sales and supply chain information’s update frequency.

The outcomes of S&OP new products were analyzed in a single organization and are limited to the contextual factors presented.

This paper describes in detail how to organize an S&OP focused on new products. By considering the contextual factors and design propositions, managers can potentially increase the success of new products introduction (NPI) in their context.

A specific S&OP process focused on new products is a viable solution and could co-exist with a traditional S&OP process. Moreover, we identified six contextual factors that influence the outcomes of the S&OP new products.

Effective planning requires the participation of different functions and may be hampered by lack of integration and information quality (IQ). This paper aims to investigate the relationships among integration, uncertainty, IQ and performance, in the context of the production planning and control function. The literature lacks in-depth studies that consider these factors altogether, showing how they interact and how they contribute to improve business performance.

The authors introduce the variable of planning performance, which represents the quality of the production plans/planning process and is related to the frequency and causes of modifications to these plans. The relationships among the mentioned constructs are investigated by means of multiple case studies.

The results illustrate that integration is positively related to planning performance, and this relationship is mediated by IQ and moderated by uncertainty.

The presented analysis may help practitioners to foster interfunctional integration, better cope with uncertainty and improve information management, aiming to achieve better planning performance. The managers can choose integration and IQ improvement mechanisms that better fit to their environment/reality, using the four different cases as a benchmark. Moreover, this research contributes to the literature exploring this contingency perspective by means of in-depth case studies, considering that most of the existing research adopting this perspective is survey-based.

Lean manufacturing (LM) has advocated gains by reducing waste and intensifying continuous improvement. As a holistic organizational policy, it must overpass the limits of the manufacturing function. Management accounting should be aligned to lean thinking, aiming to meet the demands and goals of a lean organization. This paper aims to investigate the degree of alignment between management accounting systems and LM practices.

Two representative case studies were carried out in industry leaders in the implementation of LM, in Brazil. The key research constructs and were identified by means of a systematic literature review. The rhetoric and practice concerning the alignment between management accounting and LM are discussed based on the existing theory and the conducted case studies.

The analysis showed that many of the principles that form the rhetoric of lean accounting are far from the accounting practices observed in the companies. Using the theory-building function of case studies, 10 propositions to be tested in future research are proposed. The main propositions are also summarized in a framework based on analogies with optical lenses.

To the best of the knowledge, there are no previous in-depth studies focusing on characterizing this alignment between management accounting and LM practices. The analysis yields prescriptive directions for managers that seek to improve this alignment in their business. This study also proposes a five-stage maturity model, which can be used by the managers to assess this alignment and to set goals for reaching more advanced levels of maturity.