Clearly, if we attempted to make a complete list all of the causes or drivers of performance for an organisation, the list would be very long. We have found that we do not need to create many levels of causality before we gain no added value by going any deeper. Obviously, this has to be examined on a case by case basis. Nevertheless, the general rule is that as long as you have reasonable information on which to base a confident decision, you have gone deep enough. We have seen few instances where the hierarchy of drivers is more than about two levels deep.
Simplicity is also an issue here.
If we provide too much information, it will either not be used or people will become confused and make poor decisions. Also, cost is very much a consideration. If the cost of creating and maintaining extra measures is greater than the value added by having the information, it would be silly to include them. The most important principle of good measure design is that of relevance. For example, a sales growth measure is, by itself, not a good measure of market share and is therefore not directly relevant if your objective is expressed in terms of achieving a certain market share.