“…Numerous researchers (e.g. Beamon 1999, Holmberg 2000, De Toni and Tonchia 2001, Van Aken and Coleman 2002, Chan 2003, Gunasekaran, Patel, and McGaughey 2004, Van der Vorst 2006, Vanteddu, Chinnam, and Yang 2006, Aramyan et al 2007 emphasize to maintain the balance between financial and non-financial indicators for performance measurement systems. For instance, Beamon (1999) claimed that traditional supply chain performance measurement systems heavily focus on financial measures as a primary (if not sole) criterion.…”