I have drawn inspiration from both Kaplan and Johnson. Many of the performance measurements to be discussed in the second book in the Intellectual Capitalism Series were inspired by Kaplan’s Balanced Scorecard approach of determining nonfinancial indicators that drive profitability. As the Balanced Scorecard is implemented throughout companies of all sizes, more empirical research will have to be conducted to test its true effects. That being said, there is no doubt that any business should be able to come up with key performance indicators or critical success factors that have the qualities of being a leading indicator and can help implement the company’ s strategy and vision