“…It means that the successful implementation of BSC is expedited with a model that is developed with base the BSC on strategy map (Makhijani & Creelman, 2008). For example, many research (Jassbi et al, 2011;Huang et al, 2011;Chang et al, 2011;Cebeci et al, 2009;Buytendijk et al, 2011;Tohidi et al, 2010a;Tohidi et al, 2010b) expedite the execution of BSC with the usage of strategy map.…”