Why top management and front line staff have different meanings of excellent customer service?

It could be due to one major factor which is Profit and Lose. Where managers tend to calculate everything in that term where on the other hand the front line staff become emotionally bound to the customer that they sometimes ask for things that the management find impossible.

That is whey the customer service mangers must always educate their front line staff  of company's policies and regulations in terms of ( what and why ) to ensure that they are all operating on the same page.

Well these two should have the same idea about excellent costumer service.