Planning has been highly criticized for being too rigid a practice. It may impede reactivity when the firms face changes in the environment. It looses its pertinence becoming a ritual exercise. However, this paper argues that planning practices may be an opportunity for learning, according the way a firm organizes its planning cycles. With the example of EDF GDF SERVICES in France, it shows that planning may offer space and time for reflection on past experience and on organizational goals and the socialization of individuals.
GOMEZ, M.L. (2003). La planificacion y el aprendizaje organizativo: el ejemplo de EDF GDF SERVICES en Francia. Harvard Deusto. Finanzas & Contabilidad, pp. 38-48.