“…After publication of the mentioned article, Kaplan and Norton as well as other authors were gradually developing BSC into a more complex system, usable for describing, communicating, implementing and revising strategy. The fundamental texts on BSC are probably articles (Kaplan & Norton, 1992, 1993, 1996a, 2004b, 2008a, Kaplan (2005Kaplan ( , 2010 and books (Kaplan & Norton, 1996b, 2001, 2004a, 2008b to name those written by BSC creators. In these works (as well as in literature written by other authors) we can see development of balanced scorecard from a tool for multidimensional performance measurement (supplementing more traditional financial measures with non-financial measures, specifically with measures oriented toward customers, internal business processes and learning and growth activities) to the fully developed organizing framework for a strategic management system.…”