“…Kenyon (2000in Jolayemi 2008, describe the practice as: Overall objectives (vision, long-term objectives) are set at the top and are then interpreted in dialogue with members of the organization. The ultimate aim is that all layers of employees are invited to work on their own objectives in connection to the overall ones (Lee and Dale 1998;Jolayemi, 2008 (Whittington et al, 2011) and the original idea of implementation as a close-ended and converging process has been balanced with a view that involves more integration, communication, and coordination (Okumus, 2003;Wolf and Floyd, 2013). Consequently, middle managers are now more often recognized as key stakeholders in the process, and it is argued that their participation in the formulation of strategies increases their commitment (Barton and Ambrosini, 2013).…”