Source: https://www.researchgate.net/profile/Mohamed-Bouamama-4/publication/295932299_New_Challenges_of_the_Performance_Measurement_System_A_Balanced_Scorecards_Case/links/5e95acaea6fdcca789156b91/New-Challenges-of-the-Performance-Measurement-System-A-Balanced-Scorecards-Case.pdf