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John Kotter

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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.
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Step 3, p. 68

 
John Kotter

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