"If you can't measure it, you can't manage it." It's become the mantra of the Balanced Scorecard movement. With the assistance of strategy maps, organizations now have a reliable means of describing and measuring strategy--and have experienced great success doing so. But within this methodology, the learning and growth perspective (and the measurement of intangible assets, in particular) has no generally accepted management framework. Here, David P. Norton describes the Balanced Scorecard Collaborative's efforts to find better ways of measuring this information capital.