“…Again, learning and growth improvements which are intangible assets, are the ultimate source of sustainable value creation and serve as the lead indicators for internal process, customer and financial performance perspectives (Kaplan & Norton, 2004). Extant literature shows that since the introduction of the BSC, a lot of studies from widely-varying research areas have used it to measure organizational performance (Chand, Hachey, Hunton, Owhoso, & Vasudevan, 2005;Fang & Lin, 2006;Hou, 2015;Kim, Suh & Hwang, 2003;Lee, Chen & Chang, 2008;S. Lee, Park, & Lim, 2013;Lin, Hsu & Ting, 2006;Michalska, 2005;Park & Rim, 2011;Wu & Chen, 2014).…”