When it comes to context or the scope of the business, it is usually the task of the decision-makers and leaders of the company. Although the context set may be overreaching or ambitious in some instances, that may simply be due to the goals that the entity’s leader has set for the firm regardless of fully recognizing its resources.  As an example, an entrepreneur starting a cafe in their local vicinity should not have the same mission, vision, and goals that a named brand like Starbucks would have. Slowly quantifying the firm’s resources and capabilities can allow it to logically set its context and scope before proceeding to quality them through VRIO.