This paper’s purpose is to evaluate empirical and theoretical perspectives in Sales and Operations Planning (S&OP). The methodology consists of a systematic literature review, analysing 292 publications from academics and practitioners. The results reveal that the empirical evidence has been initially obtained by practitioners and subsequently acquired by academics with a growing interest in recent years. Three main research streams are identified: S&OP and performance, implementation of S&OP, and contextualisation of S&OP designs. The investigation of theoretical foundations reveals an upward trend in external general theory usage and first signs of internal theory development in S&OP. The research findings call for more exploratory research to enhance the knowledge in the identified research streams and their interrelation. Herein, applying the design science approach is recommended to integrate practitioners into academic research. Further implications embrace a call for more theory-informed empirical S&OP research in a two-prone agenda: applying general theories from other fields and developing internal theories through middle-range theorising. A limitation of this paper is its focus on empirical studies, not embracing conceptual papers. Applications of this paper’s findings can help academics and practitioners to advance their understanding of the S&OP phenomenon. The awareness of study findings in the three main research streams, combined with empirical and theoretical research implications, can support the development of solutions to improve the S&OP effectiveness and evidence-based decisions in real-life settings. This work’s originality lies in the analysis of the S&OP literature with the focus on the evolution of empirical evidence and the theoretical foundations.

本文的目的是评估销售和运营计划（S＆OP）中的经验和理论观点。该方法包括系统的文献综述，分析了来自学者和实践者的292种出版物。结果表明，经验证据最初是由从业人员获得的，随后由近年来对学术界越来越感兴趣的学者获得。确定了三个主要的研究流：S＆OP和性能，S＆OP的实施以及S＆OP设计的环境化。对理论基础的研究揭示了外部一般理论使用的上升趋势以及S＆OP内部理论发展的最初迹象。研究结果要求进行更多的探索性研究，以增强已识别研究流及其相互关系中的知识。在此，建议应用设计科学方法将从业人员整合到学术研究中。进一步的含义包括呼吁在两个倾向的议程中进行更多具有理论依据的实证性S＆OP研究：应用来自其他领域的一般理论，以及通过中间范围理论发展内部理论。本文的局限性在于其重点在于实证研究，而不是涵盖概念性论文。本文研究结果的应用可以帮助学者和从业者加深对S＆OP现象的理解。对三个主要研究流中研究结果的认识以及经验和理论研究的意义，可以支持解决方案的开发，以提高S＆OP的有效性以及在现实环境中基于证据的决策。