This volume investigates the critical gap between strategic formulation and organizational execution, identifying why many business strategies fail during the implementation phase. The editors, a group of distinguished scholars in management and organizational studies, synthesize diverse perspectives on governance, resource allocation, and human capital. By integrating accounting-based control systems with behavioral management theories, the text provides a comprehensive framework for understanding how strategic intent translates into measurable corporate performance.

Experts identify this collection as a foundational academic resource for researchers and advanced students of strategic management. Readers frequently note the high density of the prose and the rigorous, evidence-based approach taken by the contributing scholars.