“…In the past, financial indicators were largely considered in performance measurement systems (Yang, Chuang, & Huang, 2009); however, current performance measurement is based on both financial and non-financial indicators (PovedaBautista, Baptista, & García-Melón, 2012) due to its multidimensional structure (Gutierrez, Scavarda, Fiorencio, & Martins, 2015). Despite including financial and non-financial indicators in a system which assists companies to carry out their decision-making processes in a more conscious manner (Gunasekaran & Gallear, 2012), it brings to the fore one of the most widespread issues, which is having too many indicators in performance measurement (Shaw, Grant, & Mangan, 2010;Keebler & Plank, 2009). …”