... tell the story of the business unit's strategy. It should identify and make explicit the sequence ofhypotheses about the cause -and- effect relationships between outcome measures and the performance ... mostcases these goals have value-destroying effects, yet they survive, and often peopleargue that they are there to create value. Theories can be wrong, and these are. Butthat does not invalidate the ... such a case the firm must lead the market to understand the full valueimplications of its policies, then wait for the market to catch up and recognise the realvalue of its decisions as they become...