Even companies that embrace the Balanced Scorecard often
take a backward approach to monitoring performance. Many
organizations choose metrics based on how much effort
data collection requires. Companies become handicapped
by limited, low-quality data views when they allow the
information that is already available, and is easiest to
gather, determine how they manage the business. It makes
sense that an organization should first make decisions
about its strategies and information requirements, then
subsequently align information assets to support
strategy management. But many companies continue to
operate in reverse. 2008