“…Despite the importance of performance to judge if an organization is successful (or failed) to achieve its intended goals (Richard, Devinney, Yip, & Johnson, 2009), defining, conceptualizing, and measuring performance has not been easy and without controversy among researchers (Abu-Jarad, Yusof, & Nikbin, 2010;Venkatraman & Ramanujam, 1986). Based on two crucial questions what to measure and how to measure (Dess & Robinson, 1984;Kanter & Brinkerhoff, 1981), the author develops customized performance criteria that reflect the multiplicity of CBE-goals, i.e.…”