“…Hence, different performance dimensions may have to be combined to obtain a balanced and complete view of the organisation's performance (Tangen, 2003). Previous research had used many variables to measure organisational performance, such as profitability, gross profit, return on asset (ROA), return on investment (ROI), return on equity (ROE), return on sale (ROS), revenue growth, market share, sales growth, and operational efficiency (e.g., Fuentes-Fuentes et al, 2004, Curkovic et al, 2000. However, the question arises whether the variables used in these empirical studies actually measure the same phenomenon, i.e., overall organisational performance.…”