The effective and efficient work of sales teams is a central success lever for many companies. Therefore, intense discussions among practitioners and within management literature revolve around ever-new concepts and approaches in sales management. The concept of pipeline management is considered particularly promising by many advocates. Benedikt Neufang categorizes this approach as pipeline-based sales management within the scientific literature and observes in four case studies how differently companies implement the concept in practice. The scientific literature has developed theories and hypotheses independently of the context of the work to explain why companies manage their employees in different ways. Benedikt Neufang develops his own bridging hypotheses for selected theories regarding the implementation of pipeline-based sales management and discusses these in light of his observations. His work demonstrates that, alongside rational cost-benefit considerations, the personal experiences and beliefs of sales managers are crucial in determining the form of sales management. The WHU on Sales - Research Series publishes practical research on sales. It is aimed at scholars, students, and scientifically interested managers in sales and marketing.