“…Tsang et al (1999) introduce a holistic approach to establish maintenance performance measures using the well-known balanced scorecard, which translates a business unit's strategy around four perspectives: financial, customer, internal process, and learning and growth (Kaplan and Norton, 1996). In recent studies, various versions of the modified balanced scorecard have been developed for maintenance performance-related applications, focusing mainly on the inclusion of non-financial perspectives (Campos et al, 2017;Maci an et al, 2019;Sirin et al, 2020;Tanoto et al, 2022), and alignment with objectives and information systems (Campos et al, 2017). The European standard for maintenance key performance indicators provides an organizational model of maintenance function, which is composed of six sub-functions: health-safety-environment, management, people competence, engineering, organization and support, and administration and supply (EN:15341, 2019).…”