Moderating Effect of Balanced Scorecard Measures Usage on Strategy‐performance Relationship: An Empirical Study of Manufacturing Firms Available to Purchase

This paper empirically examined the role of the balanced scorecard (BSC) measures usage as a potential moderator of the business strategy and performance relationship. Samples were taken from 120 manufacturing firms. Results of this study provide evidence that partially support the moderating effects of the BSC measures usage on the strength of the relationship between business strategy and firm performance.