“…BSC has four strategic measurement perspectives, namely, financial performance measures, customer performance measures, internal business process performance measures, and learning and growth performance measures (Kaplan and Norton, 2006). Added by (Raval et al, 2019), BSC's approach to financial measures shows the results of actions taken and nonfinancial measures concentrate on internal processes, customer satisfaction, and innovation and improvement. Therefore, the BSC method provides a major advantage for management, which is only measuring factors that are directly related to organizational strategy and not measuring everything (Punniyamoorthy and Murali, 2008).…”