{"id":{"repo_id":"houston","oai_identifier":"oai:uh-ir.tdl.org:10657/21610"},"canonical_url":"https://search.dev.ndltd.org/etd/houston/oai:uh-ir.tdl.org:10657/21610","repository":{"repo_id":"houston","name":"University of Houston","base_url":"https://uh-ir.tdl.org/server/oai/request"},"display":{"title":"Integrated Planning Budgeting Forecasting (IPBF)","abstract":"This research investigates whether an integrated planning, budgeting, and forecasting (IPBF) process improves organizational financial performance. Traditional financial planning approaches treat planning, budgeting, and forecasting as separate, linear activities, creating organizational inflexibility and limiting responsiveness to volatile market conditions. This fragmented approach may have proven inadequate for modern business environments, as evidenced by increased market volatility and the surge in finance transformation projects between 2000 and 2022. IPBF represents a cyclical process linking three interconnected stages: (1) planning - establishing operational goals, (2) budgeting - quantifying costs and benefits, and (3) forecasting - adjusting budgets based on actual performance. Unlike traditional annual budgeting processes, IPBF features cyclicality where periodic reviews trigger immediate adjustments across all three stages simultaneously, creating synergistic effects that enhance organizational performance. The theoretical framework demonstrates how IPBF creates superior performance through two primary mechanisms: visibility creation and flexibility enhancement. Visibility enables real-time performance gap analysis, risk calibration through early warning signals, and cross-functional synergy identification. Flexibility provides dynamic resource allocation capabilities, scaling growth opportunities, and strategic agility in response to changing conditions. This study employs descriptive survey methodology to test six hypotheses linking IPBF implementation to key performance indicators: revenue growth rate, asset turnover improvement, profit margin enhancement, net operating asset growth, return on invested capital (ROIC) improvement, and operating income growth rate. Data collection involves 50 - 100 finance professionals including CFOs, finance directors, and financial planning managers across various U.S.-based organizations. The research addresses critical gaps in existing literature by developing a comprehensive theoretical framework that explains how cyclical integration creates performance benefits. This contributes to academic knowledge in financial management while providing practical guidance for organizations seeking to improve their financial planning capabilities. The findings offer evidence-based recommendations for finance executives, consultants, and technology vendors while contributing to broader economic stability through enhanced organizational resilience and financial performance optimization.","abstract_html":"This research investigates whether an integrated planning, budgeting, and forecasting (IPBF) process improves organizational financial performance. Traditional financial planning approaches treat planning, budgeting, and forecasting as separate, linear activities, creating organizational inflexibility and limiting responsiveness to volatile market conditions. This fragmented approach may have proven inadequate for modern business environments, as evidenced by increased market volatility and the surge in finance transformation projects between 2000 and 2022. IPBF represents a cyclical process linking three interconnected stages: (1) planning - establishing operational goals, (2) budgeting - quantifying costs and benefits, and (3) forecasting - adjusting budgets based on actual performance. Unlike traditional annual budgeting processes, IPBF features cyclicality where periodic reviews trigger immediate adjustments across all three stages simultaneously, creating synergistic effects that enhance organizational performance. The theoretical framework demonstrates how IPBF creates superior performance through two primary mechanisms: visibility creation and flexibility enhancement. Visibility enables real-time performance gap analysis, risk calibration through early warning signals, and cross-functional synergy identification. Flexibility provides dynamic resource allocation capabilities, scaling growth opportunities, and strategic agility in response to changing conditions. This study employs descriptive survey methodology to test six hypotheses linking IPBF implementation to key performance indicators: revenue growth rate, asset turnover improvement, profit margin enhancement, net operating asset growth, return on invested capital (ROIC) improvement, and operating income growth rate. Data collection involves 50 - 100 finance professionals including CFOs, finance directors, and financial planning managers across various U.S.-based organizations. The research addresses critical gaps in existing literature by developing a comprehensive theoretical framework that explains how cyclical integration creates performance benefits. This contributes to academic knowledge in financial management while providing practical guidance for organizations seeking to improve their financial planning capabilities. The findings offer evidence-based recommendations for finance executives, consultants, and technology vendors while contributing to broader economic stability through enhanced organizational resilience and financial performance optimization.","abstract_has_math":false,"creators":["Oguamanam, Tony"],"institution":"University of Houston","degree_name":"Doctorate of Business Administration","degree_level":"DOCTORAL","degree_discipline":"Business Administration","degree_department":null,"school":null,"contributors":[],"advisors":["Lu, Tong"],"committee_chairs":[],"committee_members":["Volkan, Muslu","Gargano, Antonio"],"year":2026,"date_issued":"2026-05","date_published":"2026-05","updated_at":"2026-07-24T02:33:01Z","subjects":["Integrated Planning","Financial Performance","Forecasting","Budgeting","Organizational Resilience","Dynamic Capabilities"],"languages":["English"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"https://hdl.handle.net/10657/21610","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Lu, Tong"]},{"key":"dc:contributor.committeemember","label":"Committee Member","values":["Volkan, Muslu","Gargano, Antonio"]},{"key":"dc:creator","label":"Author","values":["Oguamanam, Tony"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2026-07-22T21:12:14Z"]},{"key":"dc:date.issued","label":"Date","values":["2026-05"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Business Administration"]},{"key":"thesis:degree_level","label":"Degree Level","values":["DOCTORAL"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Doctorate of Business Administration"]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["University of Houston"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Integrated Planning","Financial Performance","Forecasting","Budgeting","Organizational Resilience","Dynamic Capabilities"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["English"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://hdl.handle.net/10657/21610"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["This research investigates whether an integrated planning, budgeting, and forecasting (IPBF) process improves organizational financial performance. Traditional financial planning approaches treat planning, budgeting, and forecasting as separate, linear activities, creating organizational inflexibility and limiting responsiveness to volatile market conditions. This fragmented approach may have proven inadequate for modern business environments, as evidenced by increased market volatility and the surge in finance transformation projects between 2000 and 2022. IPBF represents a cyclical process linking three interconnected stages: (1) planning - establishing operational goals, (2) budgeting - quantifying costs and benefits, and (3) forecasting - adjusting budgets based on actual performance. Unlike traditional annual budgeting processes, IPBF features cyclicality where periodic reviews trigger immediate adjustments across all three stages simultaneously, creating synergistic effects that enhance organizational performance. The theoretical framework demonstrates how IPBF creates superior performance through two primary mechanisms: visibility creation and flexibility enhancement. Visibility enables real-time performance gap analysis, risk calibration through early warning signals, and cross-functional synergy identification. Flexibility provides dynamic resource allocation capabilities, scaling growth opportunities, and strategic agility in response to changing conditions. This study employs descriptive survey methodology to test six hypotheses linking IPBF implementation to key performance indicators: revenue growth rate, asset turnover improvement, profit margin enhancement, net operating asset growth, return on invested capital (ROIC) improvement, and operating income growth rate. Data collection involves 50 - 100 finance professionals including CFOs, finance directors, and financial planning managers across various U.S.-based organizations. The research addresses critical gaps in existing literature by developing a comprehensive theoretical framework that explains how cyclical integration creates performance benefits. This contributes to academic knowledge in financial management while providing practical guidance for organizations seeking to improve their financial planning capabilities. The findings offer evidence-based recommendations for finance executives, consultants, and technology vendors while contributing to broader economic stability through enhanced organizational resilience and financial performance optimization."]},{"key":"dc:format.mimetype","label":"Dc Format Mimetype","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["Integrated Planning Budgeting Forecasting (IPBF)"]}]}],"canonical_facts":{"dc:contributor.advisor":["Lu, Tong"],"dc:contributor.committeemember":["Volkan, Muslu","Gargano, Antonio"],"dc:creator":["Oguamanam, Tony"],"dc:date.accessioned":["2026-07-22T21:12:14Z"],"dc:date.issued":["2026-05"],"dc:description.abstract":["This research investigates whether an integrated planning, budgeting, and forecasting (IPBF) process improves organizational financial performance. Traditional financial planning approaches treat planning, budgeting, and forecasting as separate, linear activities, creating organizational inflexibility and limiting responsiveness to volatile market conditions. This fragmented approach may have proven inadequate for modern business environments, as evidenced by increased market volatility and the surge in finance transformation projects between 2000 and 2022. IPBF represents a cyclical process linking three interconnected stages: (1) planning - establishing operational goals, (2) budgeting - quantifying costs and benefits, and (3) forecasting - adjusting budgets based on actual performance. Unlike traditional annual budgeting processes, IPBF features cyclicality where periodic reviews trigger immediate adjustments across all three stages simultaneously, creating synergistic effects that enhance organizational performance. The theoretical framework demonstrates how IPBF creates superior performance through two primary mechanisms: visibility creation and flexibility enhancement. Visibility enables real-time performance gap analysis, risk calibration through early warning signals, and cross-functional synergy identification. Flexibility provides dynamic resource allocation capabilities, scaling growth opportunities, and strategic agility in response to changing conditions. This study employs descriptive survey methodology to test six hypotheses linking IPBF implementation to key performance indicators: revenue growth rate, asset turnover improvement, profit margin enhancement, net operating asset growth, return on invested capital (ROIC) improvement, and operating income growth rate. Data collection involves 50 - 100 finance professionals including CFOs, finance directors, and financial planning managers across various U.S.-based organizations. The research addresses critical gaps in existing literature by developing a comprehensive theoretical framework that explains how cyclical integration creates performance benefits. This contributes to academic knowledge in financial management while providing practical guidance for organizations seeking to improve their financial planning capabilities. The findings offer evidence-based recommendations for finance executives, consultants, and technology vendors while contributing to broader economic stability through enhanced organizational resilience and financial performance optimization."],"dc:format.mimetype":["application/pdf"],"dc:identifier.uri":["https://hdl.handle.net/10657/21610"],"dc:language.iso":["English"],"dc:subject":["Integrated Planning","Financial Performance","Forecasting","Budgeting","Organizational Resilience","Dynamic Capabilities"],"dc:title":["Integrated Planning Budgeting Forecasting (IPBF)"],"dc:type":["Thesis"],"thesis:degree_discipline":["Business Administration"],"thesis:degree_level":["DOCTORAL"],"thesis:degree_name":["Doctorate of Business Administration"],"thesis:institution_name":["University of Houston"]},"updated_at":"2026-07-24T02:33:01Z"}