“…Building on calls to extend the firm as a unit of analysis (Pressey, Gilchrist, & Lenney, 2015;Yang & Su, 2014), our paper extends the industrial marketing literature in relation to an institutional understanding of R&D project implementation gaps (Blomquist & Wilson, 2007;Cova & Salle, 2007;Mele, 2011;Canhoto, Quinton, Jackson, & Dibb, 2016). As such we extends the industrial cartel research on symbolic policy adoption gaps (Pressey & Vanharanta, 2016;Pressey et al, 2014;Pressey & Ashton, 2009) as well as Newton, Ewing, and Collier's (2014) research on loose coupling. Overall, we shed light on micro-level rather macro-level institutional factors and on means-ends decoupling rather than policy-practice decoupling.…”