The Intangibles Create the Tangibles: Intangible indicators: morale, systemization, customer satisfaction, reputation, etc. create the tangible indicators like dollars that people love to count. Many leaders focus on trying to change the tangible indicators without attention to the intangibles. Money is only ever a way of keeping score. Technicians, with their discomfort of the unknown, tend to focus only on what can be easily counted and so avoid the most important and challenging managerial work.