The document discusses how the top levels of management are often the biggest barriers to organizational transformation and effective strategy execution. It notes that senior managers have the least diversity of experience, are most invested in the status quo, and are often most dogmatic in their views. Several examples are given of how top management has resisted change and new ideas that later proved successful. The document emphasizes that top management must champion new initiatives for real change to occur and that generating their buy-in is critical in the transformation process.