In one sense everyone is ultimately responsible for USING a strategic plan but in terms of implementation the KEY player is the leader of the organization often the CEO COO or other similar senior position. [ [ Strategic plans or grand plans have to do at least initially with the overall direction of the company or organization so in theory and often in practice it is the CEO that will be held accountable for results that should be generated through the implementation of a strategic plan. Thats not to say that others in the organization are NOT responsible. All managers will have some responsibilities for plan implementation and communicating the essence of the plans to employees but if a strategic plan fails or the implementation is faulty its the CEO (or other leaders) that are responsible.