This view is supported by others who suggest the BSC has utility in the public
sector due to its multi-dimensionality in capturing the non-financial aspects of
performance (Forgione, 1997; Aidemark, 2001; Bilkhu-Thompson, 2003) and its
identification of a limited number of KPIs that provide a clear focus for achieving
organisational strategy in spite of a complex operating environment (Chow et al., 1998;
Modell, 2004).