Significant research progress relating customer satisfaction and financial performance was facilitated using the cross-sectional data collected for the Swedish(Fornell 1992) and America (Fornell, Johnson, Anderson, Cha,and Bryant 1996) Customer Satisfaction Barometers. Fornell(1992) speculated on the financial implication of customer satisfaction in conducting a large Swedish study of the customer satisfaction of 100,000 customers of 100 firms in 30 industries.