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This paper aims to examine how managers use planning meetings to coordinate their actions in light of an uncertain future. Existing literature suggests that coordination under uncertainty requires a “dynamic” approach to planning, which is often realized in the form of rolling forecasts and frequent cross-functional exchange. Not so much is known, however, about the micro-level process through which coordination is achieved. This paper suggests that a sensemaking perspective and a focus on “planning talk” are particularly helpful to understand how actors come to a shared understanding of an uncertain future, based upon which they can coordinate their actions.

This paper builds upon a qualitative case study in the Austrian production site of an international manufacturing company. Drawing on a sensemaking perspective, the paper analyses monthly held “planning meetings” in which sales and production managers discuss sales forecasts for the coming months and talk about how to align demand and supply.

The authors show how collective sensemaking unfolds in planning meetings and highlight the role that “plausibilization” of expectations, “calculative reasoning” and “filtering” of information play in this process. This case analysis also sheds light on the challenges that such a sensemaking process may be subject to. In particular, this paper finds that competing hierarchical accountabilities may influence the collective sensemaking process and render coordination more challenging.

The paper contributes to the hitherto limited management accounting and control literature on operational planning, especially its coordination function. It also extends the management accounting and control literature that draws on the concept of sensemaking. The study shows how actors involved in planning meetings create a common understanding of the current and future situation and what sensemaking mechanisms facilitate this process. In this respect, this paper is particularly interested in the role that accounting and other types of numbers can play in this context. Furthermore, it theorizes on the conditions that allow managers to overcome concerns with hierarchical accountabilities and enact socializing forms of accountability, which is often necessary to come to agreements on actions to be taken.

The authors developed a lesson study innovation for bridging pre-service teachers' experiences in an early methods course and clinical experiences focusing on the development of technological pedagogical content knowledge (TPACK). The authors analyze one planning meeting by a lesson study team comprised of four pre-service teachers and one cooperating teacher. The purpose of this research was to determine the nature of documentation during the online planning meeting and how the cooperating teacher facilitated the documentation process.

The authors used Gueudet and Trouche's (2009) documentation framework to determine the way the lesson study team in our study used all the resources available to plan a lesson. They analyzed the video recordings of the meeting to examine the interplay between material, didactical and mathematical components during the discussions. The material components included the Teacher Desmos Activity Builder and the eTextbook. The didactical components included assessment, scaffolding, multiple representations and problem-solving activities. The mathematical components pertained to systems of linear equations and inequalities with two variables.

The authors’ findings show that the cooperating teacher performed an invariant set of actions for improving the research lesson and, also, gave recommendations about how to implement the lesson. In facilitating the planning discussions, the cooperating teacher made explicit the relationship between material, didactical and mathematical components. The authors’ work has implications for supporting the preparation of facilitators of online planning sessions during lesson study.

The authors did not have access to the planning meeting where the PSTs created the draft of the research lesson. In addition, they are reporting the observations of only one online meeting.

The authors’ work has implications for supporting the preparation of facilitators of online planning sessions during lesson study.

The purpose of this paper is to explore what potential benefits may be achieved by using advanced planning and scheduling (APS) systems in the sales and operations planning (S&OP) process.

The paper investigates benefits at the S&OP process level by interviewing APS experts and APS users. Several methods have been used; literature review, Delphi study, and a case study at a company in the chemical industry which uses APS system support in the S&OP process.

Three types of potential benefits were found to be achieved when using APS systems in the S&OP process; benefits concerning decision support, planning efficiency and learning effects. The most common type was decision support benefits according to APS users and APS experts. The results from the case company showed that the benefits perceived in the different S&OP activities differed. In the activities concerning the preparation and generation of delivery plans, the perceived benefits mainly concerned learning effects. In the activities concerning the generation of a production plan, the benefits were foremost found in planning efficiency. In the S&OP meeting decision support benefits were highest valued. The reason for the different results can be explained by the aim of the activity, how APS was used in the activity, the user characteristics and the design of the model and access and quality of planning data.

The focus of this paper is on potential benefits of APS systems in the S&OP process only, not the costs. It has established a typology of potential benefits. No validation in form of statistical analysis has been done. The empirical analysis is mainly based on findings from a single case study.

The findings about the types of APS potential will assist companies in understanding the benefits they can expect from its use in the S&OP process. The case study analysis gives further insight into how APS can be employed and what benefits different APS user categories can expect when it is used in an appropriate way.

The knowledge about which benefits that can be achieved when using APS in the S&OP process is quite unexplored. This paper fills some of these gaps.

This paper aims to offer evidence-based findings on the under-researched role of finance in the sales and operations planning (S&OP) process, aiming to guide academics and practitioners towards successful S&OP implementations.

The research builds upon a multiple case study, embracing five Latin American subsidiaries of four global manufacturing corporations from the consumer goods, chemical and pharmaceutical industries. Following an exploratory approach, the case study results are analysed in within- and cross-case analyses.

The research findings are synthesised into a framework, demonstrating relevant benefits from the engagement of finance along the S&OP process and the implications of its interactions with traditional S&OP functions as sales, marketing and operations. The paper shows how finance adds value in supporting the process, enabling decisions on costs, margins, capital expenditures and return on investments. Finance strengthens S&OP when assessing demand- and supply-related risks and facilitates comparing the functional business areas' plans to budget. While finance participation is highlighted as necessary for supporting successful S&OP implementations, it also receives valuable inputs in return, characterising a two-way communication role that benefits the entire organisation.

This is the first research paper focusing on empirically exploring the role of finance within S&OP, going beyond initial insights from practice and academia. It provides practitioners and scholars with an in-depth, evidence-based view of finance's integration along the S&OP process.

This paper aims to explore the epistemic connections between three instructional coaches and a first-year in-service teacher during remote planning and debrief meetings. Prior evidence suggests that remote instructional coaching leads to better teaching practices and identifies the instructional coaching moves used to prompt teacher reflection.

In this study, the authors utilized quantitative ethnography and epistemic network analysis (ENA) approaches to explore the epistemic frames of three remote university-based instructional coaches as they supported a first-year in-service teacher.

Quantitative ENA findings shed light on the network connections between instructional coaches and teachers, as well as the epistemic frames observed during planning and debrief meetings. Additionally, the authors provide qualitative findings that complement and reinforce the quantitative results.

All data collection occurred via Zoom, and the class was in a hybrid modality, with some students attending class in person and some attending remotely via Zoom. This unique context could have impacted the epistemic connections surrounding technology and logistics.

This study provides a practical codebook for use in future studies that explores instructional coaching. Findings from this study can be used to inform instructional coaching decisions.

The ENA findings helped deepen the authors' understanding of how instructional coaches can support a first-year in-service teacher during planning and debrief meetings in several ways. Additionally, this study presents a unique context given the COVID-19 pandemic and the remote model of instructional coaching.

The purpose of this paper is to propose a model for planning and controlling the design process in companies that design, manufacture and assemble prefabricated engineer-to-order (ETO) building systems. This model was devised as an adaptation of the Last Planner® System for ETO multiple-project environments.

Design science research, also known as prescriptive research, was the methodological approach adopted in this research. An empirical study was carried out at the design department of a leading steel fabricator from Brazil, in which the proposed model was implemented in six different design teams.

The main benefits of the proposed model were shielding design work from variability, encouraging collaborative planning, creating opportunities for learning, increasing process transparency, and flexibility according to project status. Two main factors affected the effectiveness of the implementation process commitment and leadership of design managers, and training on design management and project planning and control core concepts and practices.

Some limitations were identified in the implementation process: similarly to some previous studies (Ballard, 2002; Codinhoto and Formoso, 2005), the success of constraint analysis was still limited; some of the metrics produced (e.g. ABI, causes of planning failures) have not been fully used for process improvement; and systematic feedback about project status was not properly implemented and tested.

The main contributions of this study in relation to traditional design planning and control practices are related to the use of two levels of look-ahead planning, the introduction of a decoupling point between conceptual and detail design, the proposition of new metrics for the Last Planner® System, and understanding the potential role of visual management to support planning and control.

The paper seeks to develop a framework for sales and operations planning (S&OP) that is based on previous literature and company interviews. It is designed to help managers understand how effective their S&OP processes are and how to progress to advanced stages.

The S&OP literature, is reviewed and the results of a number of company interviews are presented. These lead to a new framework, with descriptions of each stage, and to implementation insights for managers.

After highlighting key dimensions for establishing a firm's S&OP maturity on a five‐stage framework and, with the use of this framework, exploring in a preliminary way the relationship between firm size or process type (job shop, batch flow, continuous flow, etc.) and its degree of S&OP plan integration, little apparent relationship was found. However, the data suggest that business processes are enablers of S&OP plan integration, but that information technology is not clearly so.

The results are based on a thorough review of the literature and on 15 in‐depth company interviews. Because the sample size is small, the results should be considered to provide only preliminary insights.

Managers can use the framework to assess their S&OP process maturity. To advance to higher S&OP integration, managers should focus on leadership of business processes that can enable effective S&OP plan integration. These processes include organizational structure, meetings and collaboration across functional areas, and performance measurements. Information technology tools may also be enablers, but they do not appear to be the primary drivers.

The framework separates business processes from information processes. It is quite extensive and therefore provides managers with an indication of the maturity of their S&OP processes. Also presented are insights into an intuitive, albeit challenging, process for advancing through the stages of maturity. Finally, a perspective on the future of S&OP integration is suggested that is focused on optimizing profits rather than myopically maximizing revenues or minimizing costs.

The Nature of Business Policy Business policy — or general management — is concerned with the following six major functions:

Risks can easily disrupt the demand–supply match targeted by sales and operations planning (S&OP). As surprisingly little is known of how organizations identify, assess, treat and monitor risks through tactical planning processes, this paper zooms in on the S&OP set-up and process parameters to explore how risks are managed through S&OP.

A multiple case study analyzes the S&OP processes of seven organizations in the process industry, drawing on 17 in-depth interviews with high-ranking representatives, internal and external documents, and a group meeting with participating organizations.

The study finds that organizations proactively design their S&OP based on their main risk focus stemming from the planning environment. In turn, such designs proactively support organizations' risk identification, assessment, treatment and monitoring through their S&OP execution. Reactively, a crisis S&OP meeting – making use of the structure of S&OP – can be used as a risk-treatment tool, and S&OP design can be temporarily adapted to deal with emerging risks.

This study is among the first to empirically elucidate risk management through S&OP. S&OP design, execution and adaption are identified as three interconnected strategies that allow organizations to manage risks. The design enables risk management activities in the monthly execution of S&OP. The reactive role of S&OP in risk management is particularly novel.