Bsc framework is mentioned most often in academic publications while speaking about performance measurement,
As well as its authors (R.S.K aplan and D.P.norton) are leading worldwide by the citation index.
Results of practical research disclose that BSC system is also most adopted performance measurement system between leading international companies.
According to the Harvard business review ,
BSC is the most important management tool of the last 75 years
While performance measurement is currently attracting a great deal of interest among both industrialists and academics alike.
A. Gambus and B. Lyons (2002) point out that about one half of the Fortune 1000 companies in the USA and about 40% of the european counterparts have implemented BSC.
Despite some publications (mccunn,1998; bourne et al .2002;franco and bourne ,2003;Ahn,2005)