In a quarterly board session, a CFO asked which strategic projects had improved return on assets. The CFO looked at the COO. The COO looked at the CEO. Silence. "We haven't mapped those links yet — but we're sure they're there." That exchange, from a regional bank operating across five Caribbean islands, captures a problem more common than it should be: organizations running 31 active strategic initiatives with only 5 tied to measurable financial outcomes. Profitability isn't a KPI. It's an architecture — and most companies have never assigned it an owner.