Enlightening S&OP projects through the lens of contingency theory

Sales and Operations Planning (S&OP) projects are affected by the contexts where they are applied and there is a growing need by academics and practitioners to figure out the role of specific contingency factors. This research aims to explore different contexts through multiple case studies, grounding the research on the lens of contingency theory. The contingency factors proposed by the literature and considered here are industry, supply chain complexity, firm size, hierarchical planning framework and organizational characteristics. This research outlines the way the contingency factors set the current and desired stage of S&OP implementation, by considering the maturity model in terms of meeting and collaboration, organization, measurements, information technology and S&OP plan integration. Indeed, not all the companies need to reach the highest level of maturity in each S&OP dimension, but the proper one according to the context where they compete. From the academic viewpoint, this research offers new advances in the field of Operations Management Practice Contingency Research (OM PCR). From the organizational perspective, this study offers a guide for the practitioners to decide the appropriate maturity stage, for each dimension of S&OP, to maximize the effectiveness of the S&OP implementation.