“…Besides this lack of vertical communication, the separation between formulating marketing strategies, for example, through structured annual planning, and implementation can be drivers for a lack of commitment to the implementation of marketing strategies (Bonoma, 1984;Bonoma and Crittenden, 1988;Piercy, 1990;Piercy and Morgan, 1990;Cespedes and Piercy, 1996;Harris, 1996bHarris, , 1996aNoble and Mokwa, 1999;Lane and Clewes, 2000;Thomas, 2002).…”