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Firms should be accessible to innovations to survive under competition conditions. The lack of the traditional financial measures to show how the performance will be in the future, increasing competition pressure and use of new management techniques (i.e. CAM, TQM and JIT) requiring non- financial measures made the use of Balance Scorecard (BSC) being multidimensional performance system urgent. These improvements motivated us to investigate whether manufacture firms which are included in first 500 large enterprises in Turkey use BSC and effects of competitiveness and computer- aided...