“…Nevertheless, upon all the existing evidence of such relationships, there are very rare studies on how both intellectual capital and entrepreneurial orientation impact multilevel performance (i.e., both financial and non-financial performance). Financial and non-financial measurement system considered the most appropriate way of measuring today's performance (Kaplan & Norton, 1992) as against the traditional financial measures, which is solely concerned with historical nature of the firm (Bourguignon, Malleret, & Nørreklit, 2004;Norreklit, 2000), and that can, of course, give misleading indicators for today's competitive environment (Kaplan & Norton, 1992;Suwignjo, Bititci, & Carrie, 2000).…”