Walt Gilligan on Why Allocation Is the Real Expression of Strategy
October 15, 2026
By: Natalie Johnson Every leadership team in the middle market can describe its strategy. The vision deck exists, the growth plan has been socialized, the three priorities have been laminated onto the quarterly scorecard. Almost none of that survives contact with the general ledger, the organizational chart, and the calendar of the chief executive officer (CEO). Walt Gilligan, who leads In Position, argues that the gap between what companies say they are doing and where
