if an investment in information technology by an internet-based retailer
(an achievement in the learning and growth perspective) could lead to faster and more accurate order fulfilment (a key business process in the internal perspective), then this could improve market share (a measure of increased customer value) leading to higher sales revenues (a financial indicator). If, on the other hand, such intangible investments did not result in improved financial performance, managers would receive a feedback loop informing them of the need to redraw the strategy map. Rather than a disastrous consequence, having the strategy map tested allows managers to undergo double loop learning through a re-evaluation of the strategy itself