No.

KSF

Definition

References

1

Vision and mission

Vision refers to companies’ targeted dreams. It relates to answer the question what do you want to be in some specific future’s time-frame

Beard, 2009; Wongrassamee and Simmons, 2003; Niven, 2002; Inamdar and Kaplan, 2002; Kaplan and Norton, 1998, 1996; Chow et al., 1997

2

Organizational fitness

Referring to how fit organizational infrastructure can meet the requirement of the measurement. Complexity as well as simplicity can caused problems upon measurement level

Beard, 2009; Braam and Nijsen, 2004; Richardson, 2004; Norrie and Walker, 2004; Inamdar and Kaplan, 2002; Kaplan and Norton, 2001; Silk, 1998; Epstein and Manzoni, 1997

3

Organizational capabilities

Referring to how well people within organization can deployed the measurement to provide new insight for future improvement

Basuony, 2014; Eliat et al., 2008; Braam and Nijsen, 2004; Voelker et al., 2001; Brewer and Speh, 2000; Hoque and James, 2000; Kaplan and Norton, 1996

4

Technological support

Referring to the role of technology to provide positive supports to the implementation of BSC. Addressing the help of technology factors will be beneficial since the evaluation can be done in shorter periods

Chand et al., 2005; Braam and Nijsen, 2004; Norrie and Walker, 2004; Millis and Mercken, 2004; Figge et al., 2002; Kasurrinen, 2002; Niven , 2002; Martinsons, et al., 1999; Silk, 1998; Epstein and Manzoni, 1997

5

Organizational commitment

Referring to how strong the commitment will be given by all members towards the implementation of BSC

Atkinson, 2006; Davis and Albright, 2004; Norrie and Walker, 2004; Kim et al., 2002; Ittner et al., 2002; Inamdar and Kaplan, 2002; Ahn, 2001; Kaplan and Norton, 1998