Between rhetoric and reality: innovation in the strategic planning of SMEs in the interior of São Paulo

Abstract

Purpose: The study analyzes the coherence between strategic discourse and innovation practices in Small and Medium-sized Enterprises (SMEs) located in the interior of the state of São Paulo. Methodology: A descriptive and cross-sectional approach, combining quantitative and qualitative methods, was adopted. A structured survey was administered to managers of 44 companies, and the resulting data were examined through contingency matrices and inductive content analysis. The analysis focused on the presence of the innovation theme within formal strategic planning elements (mission, vision, and values) and the existence of associated organizational actions, enabling an assessment of the alignment between declared intention and practical execution. Findings: The results reveal a significant structural weakness, as the majority of companies operate without formalized strategic planning. Among organizations with formal planning, 90.9% incorporate innovation into their strategic discourse. However, a gap between rhetoric and practice was identified, with companies mentioning the theme while lacking effective actions. Existing initiatives are predominantly incremental, focusing on operational modernization and basic digitalization. Methodological Contributions / Originality: The study contributes methodologically by proposing the "SAY × DO" Matrix as a tool to measure strategic alignment in SMEs. It provides a replicable analytical model to evaluate strategic management integrity, highlighting that the presence of innovation in discourse does not guarantee its institutionalization.