to survive in today’s competitive environment, companies need continues improvement to achieve goals such as increasing the accuracy of targeting, improving product or service. however, there is no improvement guaranty without performance evaluation. an organization must assess current performance before embarking on any improvement. if it does not, it will have no baseline from which to determ...

The balanced scorecard (BSC) is a management system that enables executives and managers to map their strategic objectives onto a set of performance measures in four inter-related areas, known as the financial, customer, learning and growth, and the internal process perspectives. Based on research into leading and lagging e-business companies and their measurement practices, this paper introduc...