Even though developing the causal model of the strategy is the central focus in BSC, Speckbacher et al (2003) found that about half of the German and Austrian companies did not have a causal model of their strategies. Davis and Albright (2004) found that 75 percent of the American companies did not develop a causal model of their strategy. Malmi’s (2001) reported Finnish managers who were responsible for BSC initiatives were only able to give vague descriptions of the cause-effect relationship. Speckbacher et al. (2003) argued that this problem arises because there is no specific methodology offered by BSC to assist managers in developing a causal model of their strategy. As such, some organizations ignore this process. Additionally, Norreklit (2003) pointed out that emphasis on developing a cause-effect model of a strategy assumed that there was a stable structure within the system.