Swieringa and Weick (1987)claimed that financial measures are an important sensemaking device because they directly affect motivation and commitment, and initiate and sustain forceful action. More recently, Tillmann and Goddard (2008) showed the importance of accounting for making sense of strategic challenges. Accounting helped create transparency and an understanding of cause-and-effect relationships. As accounting metrics organized activities in relatively clearly defined ways and drew upon agreed rules, they posed less difficulty for analysis than qualitative information.