Based on previous literature in the fields of strategy implementation and leadership research tactics for strategy implementation are identified. Three categories proved empirically valid in this study: autocratic tactics, participative tactics and tactics which rely on the given culture of the organization. The paper is based on the assumption that implementation in general is dependent on environmental, strategic and organizational variables. In this sense implementation tactics can be interpreted as genuine organizational behaviour. Based on a discussion of associations of implementation tactics with these variables it is hypothesized that the perception of environmental threats will lead to more autocratic tactics, whereas the existence of a formulated strategy will rather lead to more participative tactics. No such relationships are predicted for cultural tactics. A questionnaire-based measure of implementation tactics is tested in a sample of 136 Upper-Austrian firms by referring to implementation projects or strategy related issues. For a sub-sample (n=60) a moderated regression analysis on implementation tactics with measures of organizational structure, the environment, the strategy, and the interaction between environment and strategy as independent variables was performed. It shows that the use of autocratic tactics is significantly explained by environmental variables whereas participative tactics are significantly explained by the existence of a formulated strategy within the organization. For Culture as an implementation tactic only the interaction between environmental and strategic variables was a significant predictor. Implications for future theory building and empirical research into organizational behaviour in the context of strategy formulation and strategy implementation are discussed.