Year in and year out, businesses, government departments and non-profit making organizations, big and small and at different life-stages, embark on strategy rituals of one form or another. Whilst this is good news, however, there are indications that most organisations fail to implement their strategies and to reach objectives set in their strategic plans. For instance, Morgan, M; Levitt R, E & Malek, W; in Executing Your Strategy, 2007, indicate that less than 10% of effectively formulated strategies carry through to successful implementation, thus suggesting that 90% of companies fail to implement their strategies effectively. In addition to this, Kaplan and Norton in The Execution Premium, 2008, indicate that 60 - 80% of companies fall far short of the targets expressed in their strategic plans. The big question is why?