People behave as they are measured. In order to effect behavior, measurement systems must provide feedback to decision makers in a timely and effective manner. It is not enough to measure results unless decision-makers have some control over those results and understand how those measures effect the achievement of organizational goals. Historical financial measures are not enough.

Scorecards including the "balanced scorecard", provide a framework to translate strategic objectives in operational performance measures. By evaluating and balance financial and non-financial measures, we develop a better understanding of organizational results and the elements that contribute to the execution of strategy. Once decision-makers understand this framework, and have the ability and motivation to manage it on an ongoing basis amazing things can happen. Measurement drives action, which leads to the effective attainment of organizational goals.