Abstract
Prior research has established that goal setting is one of the main processes for effective management of sales forces. Developing effective sales quotas has proved difficult mainly due to the complexity of the systems utilised in the process, the granularity of the data required and the lack of attention to implementation issues. This article is based on an in-depth study of a mid-size pharmaceutical company in Spain. Our research uncovered 11 key barriers that prevent effective development of sales quotas. The article sets out directions for further research and implications for practice.