From an interesting article on consulting:

"One of the gurus of management consulting, Tom Peters, made his name with a book co-written with Robert Waterman called "In Search of Excellence."
Of the companies he cited as examples of excellence, two-thirds were to run into trouble. With his theory soundly disproved by reality Peters remarked: "My principles have survived intact, it's just that the companies haven't." "

heh.

In theory, theory and practice are the same. In practice, they're not...as I read once.

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