Not all stakeholders là included in the BSC, print Particular, suppliers and public Authorities, mà thể Decisive for many Organizations (Atkinson et al, 1997; Norreklit, 2000).
The suggested linear chain, where better trained employees build better business processes , and will lead to greater print turn customer satisfaction and happy stakeholders. Although, there is some logic in this sequence, it is still a simplification of reality (Otley, 1999). The flaw in the process of relationship-cause-and-effect is crucial, since the invalid assumptions fed the control system with incorrect information mà will cause, the anticipation of the results of the performance indicators, dysfunctional organizational behaviors quả print and sub-Optimal performance (De Haas & Kleingeld, 1999)
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