According to CSO Insights World Class Sales Practices Report, quota attainment averaged across all geographies, industries and size companies has dropped from 63% of salespeople in 2012 to 53% in 2016. In the same period Revenue Plan attainment dropped only from 89% to 85.5% Who is to blame for this downward trend?I discussed this question already almost 9 years ago in this blog post: Sales Quota Attainment: Who’s Performance is Measured? I consider what I wrote then is still a correct analysis of the situation and is sound advice how to curb this downward spiral of performance. However today, I am more outspoken about who is to blame for this abysmal performance and I am aware that my advice could only fall on deaf ears.When the corporate leadership defines the top line targets without providing clarity about the target customers and not being able to deduct a realistic market potential and