Exploring Planning and Implementation Dynamics: Adaptive Implementation for Integrated Planning

This study introduces the concept of integrated planning as a dynamic capability, exploring the roles and relationships of planning and implementation in enhancing planning outcomes. We argue that planning alone does not directly enhance firm performance; instead, the benefits are realized when plans are fully integrated, adapted, and enacted during implementation. Using a sequential explanatory mixed‑methods design, we first analyze survey data from 103 high‑end hotels in the Gulf Cooperation Council (GCC) region using PLS‑SEM, and then draw on 17 in‑depth interviews with senior hotel executives to explain and contextualize the quantitative findings. The quantitative results show that integrated planning significantly improves implementation success but does not directly affect firm performance. Rather, implementation success mediates the relationship, enabling plans to be adapted and enacted in ways that lead to superior performance outcomes. The qualitative findings provide further insights into the mechanisms at play, unpacking the complex and interactive nature of planning and implementation. We outline several theoretical implications and offer practical guidance for managers seeking to strengthen their firms’ planning and performance.