Thomé, António Márcio TavaresSousa, Rui SoucasauxCarmo, Luiz Felipe Roris Rodriguez Scavarda do2016-12-212016-12-212014THOMÉ, António Márcio Tavares; SOUSA, Rui; CARMO, Luiz Felipe Roris Rodriguez Scavarda do - Complexity as contingency in sales and operations planning. Industrial Management & Data Systems.ISSN 0263-5577. Vol. 114, N.º 5 (2014) p. 678-6950263-5577http://hdl.handle.net/10400.14/21130Purpose – The purpose of this paper is to test whether complexity interacts with Sales and Operations Planning (S&OP) practices by positively moderating the impact of S&OP practices on manufacturing operational performance dimensions of quality, flexibility and delivery. Design/methodology/approach – Three hypotheses are developed on the relationships between S&OP practices, task complexity and process complexity and manufacturing operational performance. Scales are validated with structural equation modelling. The hypotheses are tested through a hierarchical regression analysis using data from a sample of 725 manufacturing plants from 21 countries. Findings – S&OP practices of organizational management, technological integration, measurement systems and integration of plans impact positively on manufacturing operational dimensions of quality, delivery and flexibility. Process complexity moderates the effect of S&OP practices, amplifying its impact upon all three performance dimensions. Product complexity moderates the effect on quality, but not on delivery and flexibility. Practical implications – S&OP practices of organizational and technological coordination of manufacturing and new product design; information technology to measure information sharing and planning; dedicated information systems do impact upon manufacturing operational performance. Results are amplified by process complexity. The more complex are the manufacturing processes the larger the gains of S&OP. Originality/value – This research applies contingency theory to S&OP and empirically demonstrates its impact on manufacturing operational performance and the moderator role of complexity.engProduct complexityManufacturing operational performanceAdvanced manufacturing technologyProcescomplexity Paper type Research paperComplexity as contingency in sales and operations planningjournal article10.1108/IMDS-10-2013-0448WOS:000341781300001