In the first article, "Measuring Value Creation with the Balanced Scorecard," David P. Norton explains why the sophistication and complexity of intangible assets make them incompatible with traditional management systems. But the strategy map architecture of a Balanced Scorecard helps managers describe the linkage between intangible assets--the drivers of strategy--and tangible results, which are the outcomes. In a companion piece, "Value Engineering, Inc.," Norton profiles an engineering firm that adopted the Balanced Scorecard to help quantify morale and empowerment--concepts that had previously been considered too squishy to have practical significance--and thereby lend support to the corporate strategy of building value-added partnerships with customers.