.... The results of this study, based on a large multi‐industry sample of New Zealand companies, suggest that to improve business performance service firms should develop information systems to track profitable customers and products, develop a corporate culture which emphasises the needs of stakeholders...

... resulting in an unbalanced information system and, therefore, by definition a dysfunctional strategy. A balanced information system must provide information on both internal operations and external customer satisfaction. In order to optimize overall performance in service organizations...