Historically, U.S. business success was measured against the barometers of the Income Statement and the Balance Sheet, indicating effective measurement of revenue and expense streams as well as use of assets and equity. Firms continue to use such measures but are beginning to realize profit does not indicate value. Many profitable firms have seen their stock price and market value shrink or remain mired in mediocrity (Bishop & Beckett, 2000). Shareholder value is a poor measure of firm performance in key areas of the business including employee retention, ethnic diversity, competitive practices and the environment.