What part does customer and employee satisfaction play in overall business success‎?‎ Management Accountants developing business models must consider this question‎,‎ especially if they are taking the popular ‎'‎balanced scorecard‎'‎ or ‎'‎strategy mapping‎'‎ approaches to performance measurement‎.‎ When doing so‎,‎ stating cause‎-and‎-effect relationships between measurable factors like satisfaction and profitability is common practice‎.‎ However‎,‎ few companies test their own hypotheses‎.‎ If the links are incorrect‎,‎ these models can actually guide the firm down a path to failure‎.‎ This report reveals the findings of state‎-of‎-the‎-art interventionist research on a major US homebuilder‎.‎ The core claims of this company‎'‎s business model were positive effects in the future due to improvements in customer and employee satisfaction‎.‎ Tests were made on the validity of these claims to discover how much we can rely on these factors to improve performance‎.‎ This report also examines how effective various measurement alternatives are through analysis of data compiled by different consulting companies‎.‎ The results reveal that the links between satisfaction and performance is less strong and more complex than the company had assumed‎:‎ these measures cannot be relied upon to guarantee increased performance‎.‎ Managers must have a sophisticated understanding of performance measurement systems and to test their strategy maps empirically‎,‎ rather than relying on their intuitions‎.‎ This report demonstrates how you can achieve both‎.‎ It features state‎-of‎-the‎-art interventionist research‎:‎ new method in which researchers interact with the subject of the research‎,‎ monitoring the effects of their input‎.‎ It helps managers protect their businesses from bad business models through sophisticated understanding of likely causes of success‎.‎ It shows managers how to analyse data in balanced scorecards and strategy maps to draw reliable conclusions to make the best decisions for their business‎.‎