developing non-financial measures is also partly due to the problem of causal ambiguity (Szulanski, 1996).
By understanding of the issues in BSC implementation above, the primary aim of this research is to develop a deeper conceptual understanding of BSC by investigating whether the theoretically grounded interrelationships among the nonfinancial and financial performance dimensions are valid in a real business setting among Malaysian companies. In order to achieve this aim, it is recognized that a research question and a number of objectives need to be addressed using a perception study as follows:
Research Question How are the BSC perspectives (namely financial, customer, internal business process and learning and growth) linked together on a cause-and effect relationship?