ABSTRACTOrganization framework and process are proposed as two modalities for implementing intended business‐level strategic decisions. A model is developed in which the components of these two modalities are defined and related to the implementation of low cost and differentiation strategic decisions. The implementation of 57 decisions in integrated circuits, petroleum, and health care firms are used to test the research hypotheses. The findings suggest that implementation in these firms utilized both framework and process structural elements, but that a different implementationgestaltcharacterized each type of strategic decision. Implications for strategy implementation are discusse