Conclusion As a concluding remark, the overall findings verify that most of the BSC perspectives are correlated with each other at a statistically significant level in a sequential manner. The evidence found generally supports the theoretical foundations of BSC that there is a sequential dependency among the four BSC perspectives. The findings are in tandem with a wide range of the academic literature review earlier and provide ample additional evidence to the literature of strategic management control of interests to both academicians and industrial managers.