The Balanced Scorecard is a tool to facilitate communication within the process of
translating the strategy. If the BSC is used only as a tool for measuring and
monitoring performance in the dimensions incorporated in it, without implementing
the related process, this will restrict the effectiveness of the Scorecard and it is more
likely to fail (Olve et al., 2003; Davis, 1996; Hasan and Tibbit, 2000 as stated by
Othman et al., 2006).