In this study, we used two cases of innovation policy implementation to illustrate an improved managerial flow model. One North Singapore offers an example of successful policy implementation with top-down approach, in which public managers identify the gaps and close them through managerial actions. Tianhe Software Park in China offers an example of under-implementation using bottom-up approach, in which additional measures are needed to close the gaps to facilitate successful implementation. Incentive governance and knowledge capacity development are identified as the roots of implementation failure in both cases.