“…On the other hand, when an SBSC is applied to non‐profit and not‐for‐profit organisations and government units, it is widely accepted that the ‘Financial’ perspective is placed at the bottom, considering it just as a source of income and not as a strategy goal (Mendes et al, 2014; United States Army, 2009; United States Marine Corps, 2007); and therefore, ‘Customers’ perspective is placed on top, putting customers at the heart of their strategies (Arveson, 2007; Costa Oliveira et al, 2020; Kaplan & Miyake, 2010; Kaplan & Norton, 2000; Musyoki, 2015; Ndevu & Muller, 2018; Wu & Hua, 2018), as well as under clearly defined headings: ‘users’ (Abdel Fattah & Hassabou, 2016); ‘community’ (Bobe et al, 2017); ‘stakeholder’ (Khalid et al, 2019); or, ‘social’ (Murillo Pérez, 2020). The APC has followed the original BSC template, only introducing slight changes in the identification of the traditional four perspectives but not changing their essence.…”