“…It is believed that the lack of concrete objectives contributed to implementation failure at two different organizations. Previous studies conducted by Alamsjah (2011), Cater andPuko (2010), Kaplan (1995), Hambrick and Cannella (1989), Reid (1989), Reed and Buckley (1988) and Wernham (1985) have affirmed the need to always translate the strategy into concrete implementation objectives. They argued that goal setting provides a sense of direction and pace setting for the implementation effort, while inadequate goal specification and misaligned targets can have a negative effect on implementation and organizational performance (Alamsjah, 2011;Cater & Puko, 2010;Maas, 2008;Kaplan, 1995;Hambrick & Cannella, 1989;Reid, 1989;Reed & Buckley, 1988;Wernham, 1985).…”