Second, the system should be causally
oriented by capturing the drivers of performance rather than just the end results. For example, Eccles I8L Fisher 19]. Kaplan 11OJ. Howell, Brown, Soucy, Seed [11] and
others stress the importance of including nonfinancial metrics, which drive the financial results, in measurement systems. Systems with metrics of this sort can provide
deeper insight into performance than purely financial measurement systems