Since its original inception by Kaplan and Norton (1991) the BSC has received
favourable support by academia and industry but also critised for over simplicity
(Brignall 1992) and for not providing a complete performance measurement system
(Sinclair & Zairi 1995a). Letza (1996) has identified a number of potential mistakes
that can happen when implementing a BSC, like measuring the wrong things right;
measure all the necessary activities rather than assume that some of them are unmeasurable
or the people undertaking those activities are "too professional"; conflict
between managers along functional lines. Also, a number of the strong points of the
BSC include: