Once a strategy has been formulated, processes and procedures need to be devised to ensure it is properly implemented. The strategy is about how an organization will achieve its goals; the implementation process is about how the strategy will be enacted. Strategic implementation is the next step for successful executions. Sergio (2011, p. 41) emphasized that even a ‘masterfully formulated strategy becomes useless if not well implemented’. The Implementation is the key determinant of success or failure that is deeply connected to the formulation process, and the functioning and structure of the organization.