In this study, Causation 3, i.e. the cause and effect relationship reinforced the importance of investment in learning and growth dimension, such as investments in new technologies and development of innovative products and services will foster internal communication, shared values and common organizational objectives. This finding also reflects the fact that the improved performance in learning and growth perspective will result in a significant positive increase in the ameliorated performance of the internal business and production process perspective.
In comparison with the results of Othman (2006) in his study of BSC causal model development among the Malaysian companies, 52.9 percent of the companies that responded developed a causal model in their strategy formulation and implementation. In his finding, it is also reported that the presence of a causal model of the organization strategy may lead organizations to develop performance measures with unseen strategic issues of encountering a lack of enthusiasm among the employees in developing an action plan.