“…As for the internal process perspective, knowledge management (Asiaei & Bontis, 2020;Karasneh, 2020) is very important in using BSC because it can direct employees in supporting the effectiveness and success of BSC implementation using technology (Amaladhasan et al, 2019;Sakrabani & Teoh, 2021;Valmohammadi et al, 2019). It is very necessary to be supported by top management (Alani et al, 2018;Albuhisi & Abdallah, 2018;Alsharari et al, 2019;Bin Haji Rashid & Haji Said, 2018;Hudnurkar et al, 2018;Karasneh, 2020;Lucianetti et al, 2019;Valmohammadi et al, 2019) because as the holder of the key elements of an organization (Ritchie et al, 2019). To improve employee performance, managers need to provide training (Alani et al, 2018;Albuhisi & Abdallah, 2018;Alsharari et al, 2019;Amaladhasan et al, 2019;Jami Pour & Asarian, 2019;Lucianetti et al, 2019;Mehralian et al, 2018;Sakrabani & Teoh, 2021;Taamneh et al, 2018) and also involving employees in various areas of work (Albuhisi & Abdallah, 2018;Taamneh et al, 2018) and providing rewards (Alsharari et al, 2019;Taamneh et al, 2018).…”