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.

Step 3, p. 68 - The Heart of Change: Real-Life Stories of How People Change Their Organizations (2002)