Studies on changes in performance measurement found that there is growing trend towards managing performance improvement through focusing on the underlying drivers of performance. The past obsession with pure financial performance is decreasing and there is recognition that a trade off between hitting present financial result and sustaining the capabilities and competences will help companies to survive in future. The Balanced Scorecard (BSC) is a strategic management system that is used worldwide to align business activities to the vision and strategy of the organisation, improve internal...