School of Management and Languages Heriot-Watt University Edinburgh, EH14 4AS Tel: +44(0)131 451 3542 Fax: +44 (0)131 451 3079 Mail: enquiries@sml.hw.ac.uk Web: www.sml.hw.ac.uk School of Management and Languages Discussion Paper Series in Management ISSN 1741-9255 DP2004-M01 May-04 Paul D. Gardiner and Jim Carden The 'benefit pipeline' approach to the strategic implementation of projects