The "balanced scorecard" concept has proven disappointing because in practice it tends to focus upon accounting data. And when strategic leaders and managers are looking at accounting data, for example, they must always be aware that it points backward toward what happened, not toward what should or will happen. You wouldn't drive your car fast forward down a busy multi-lane road by looking primarily through your rear-view mirror instead of your front windshield, would you? Neither should organizations steer their future course solely by what's happened financially already.