Results show that the BSC – with its four dimensions and related measures – represents a valid construct. This study responds to research calls on the importance of validating the BSC framework – and its associated measures – in order to enhance consistency on BSC research.
Boulianne, E. (2008), "Examining the construct validity of the balanced scorecard using the multitrait–multimethod matrix", Epstein, M.J. and Manzoni, J.-F. (Ed.) Performance Measurement and Management Control: Measuring and Rewarding Performance (Studies in Managerial and Financial Accounting, Vol. 18), Emerald Group Publishing Limited, Bingley, pp. 227-251. https://doi.org/10.1016/S1479-3512(08)18010-8
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