Thus, finance creates organizational value by enhancing decisions that depend upon or
impact financial resources. Marketing creates organizational value by enhancing decisions that
depend on or impact customer or product resources. Finance and marketing provide reliable
and deeply logical frameworks that show how financial and customer capital connect to
sustainable strategic success for the organization, frameworks that support strategic decisions
about financial and customer capital. Paradoxically, the most important decisions were outside
the profession itself. Managers, employees, shareholders, and others learned how to reliably
and consistently improve their own decisions about the financial and customer resources
wherever they are made. Finance and marketing provide a “teachable point of view” (Tichy
1998), and they are ultimately evaluated not so much by the quality of their programs, or even
by the quality of their measures, as by the quality of decisions about financial or customer
resources – throughout the organization. Accounting and sales measures are inextricably