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" "Budgeting is a math exercise, number crunching. Planning is a logical, linear process. Strategizing requires a great deal of information about customers and competitors, along with conceptual skills. Visioning uses a very different part of the brain than budgeting. As the name implies, it involves trying to see possible futures. It inevitably has both a creative and emotional component (e.g., “How do we feel about the options?”). When you use “orthodox planning” to create a vision, frustration and failure are inevitable.
John Paul Kotter (born February 25, 1947) is a professor at the Harvard Business School and author, who is regarded as an authority on leadership and change. In particular, he discusses how the best organizations actually "do" change. (Kotter & Cohen, 2002)
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