NILS-GARAN OLVE is Adjunct Professor at LinkAping University. He has worked extensively in management development and co-authored one previous Wiley book, Virtual Organizations and Beyond, 1997. His work concentrates on management control issues, in particular the Balanced Scorecard and the management of IT and immaterial assets. JAN ROY worked as CEO of several Swedish companies, especially in the retail industry. As a consultant, he mainly deals with strategic change processes. Jan Roy and Nils-GAran Olve are both active in ConcoursCepro, a Stockholm-based consultancy where Jan Roy