“…These issues can directly influence the institutionalization process. For example, issues related to the selection, development, and implementation of indicators and measures (Paranjape, Rossiter, & Pantano, 2006;Bourne & Neely, 2002;Malina & Selto, 2001;Ittner, Larcker, & Meyer, 2003) and to problems related to organizational processes (Paranjape, Rossiter, & Pantano, 2006;Pietro et al, 2006;Malina & Selto, 2001) support Otley (1999, p. 375), who argued that the concepts of the BSC are not detailed enough to support its implementation. Similarly, regarding Kaplan and Norton's textual ambiguities, Norreklit (2003) concluded that the validity of the theory is mainly based on the reader's construction of the model's rationality.…”