“This Balanced Score Card thing is not working. We have invested so much and now the software keeps hanging and we cannot even finish our damned performance appraisals” snaps a very irritated Uche Okafor, the Chief Financial Officer (CFO) at KG Industries, a. leading indigenous manufacturer in Makurdi, Benue State in the North Central part of Nigeria. “All these fancy theories that you consultants like to sell to us - Balanced Score Card that doesn’t work” Uche exclaimed as he punched hard on his keyboard.