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I would say that the Management is perhaps right in approving a plan, if the plan doesn't have benefits realization clearly defined, especially the quick wins or "low hanging fruits". Another aspect would be that the goals for the transformation may not have been clearly aligned with the goals of the organization. In this case, using a Balanced Score Card (BSC) helps a lot.
Apart from this, it is always best to involve the management and consider their inputs for such transformation, after all it's literally their business.
