usually contain some items of BSC measures. The sample size surveyed included 100 companies across the industries of manufacturing, service, trading and retail in Malaysia. 500 questionnaires were sent to the respondents and it took approximately two months for the distribution and collection of the questionnaires. Out of the 500 questionnaires sent, 120 were returned which is equivalent to 20% of the response rate. Out of the 120 questionnaires returned, 11 were found incomplete and 9 were found with errors. 100 completed questionnaires were used for data analysis.