Table 2

IBP descriptions in previous academic literature

ReferenceDescription of IBP
Kristensen and Jonsson (2018) Primarily describes IBP as a consultancy-driven term for marketing purposes, not distinguishing between S&OP and IBP
Stentoft et al. (2020) Sees the terms S&OP and IBP as interchangeable
Schlegel et al. (2021) Defines IBP as an advanced form of S&OP with an emphasis on profit optimization and the implementation of strategic objectives
Selmi et al. (2021) Describes the IBP process as an advanced S&OP process with specific emphasis on financial integration, more holistic decision-making and a link to strategy
Seeling et al. (2022) Describes IBP as a mature and advanced form of S&OP that goes beyond demand and supply balancing toward a more holistic management process
Shanahan et al. (2025) Emphasizes two specific aspects in the IBP process that sets it apart from S&OP (product portfolio review and integrated reconciliation), enabling SI and more holistic decision-making
Source: Authors’ own work

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