“…Firstly, and probably most importantly, it is that companies do really fail too much and need better implementation guidelines. The need for better implementation processes has been widely acknowledged by researches (e.g., Dean and Bowen, 1994) and research on how to avoid implementation obstacles and improve implementation has been underway for many years (e.g., Stanislao and Stanislao, 1983;Alexander, 1985;Ansoff and McDonnell, 1990;Kotter, 1995;Beer and Eisenstat, 2000;Miller et al, 2004;Stadler and Hinterhuber, 2005). The solution to unsuccessful implementation can involve one or a combination of three possibilities: better application (e.g., Nutt, 1999;Hrebiniak, 2006) of the universal principles of TQM (Crosby, 1979: 1;Deming, 1982: 23, 130;Juran, 1986Juran, , 1999; better adaptation of the principles of TQM to the context of the organisation, through a selection of the most appropriate quality strategy content (Reed et al, 1996) and mix of quality practices (Sitkin et al, 1994;Zhao et al, 2004;Shrivastava et al, 2006); and/or modification of the adverse internal context of the organization to the TQM practices to be adopted (Sousa and Voss, 2001).…”