Over the past decade, the significance of business performance measurement has spread across various industries. The UK construction industry has been criticized for its underachievement and a number of industry reports (i.e. the Egan (1998) and Latham (1994) reports) have emphasized the need...

AbstractThe purpose of this article is to establish a framework with its related measures for then development of a balanced scorecard (BSC ) for auditing firms. A BSC was developed providing the detailed measures for performance evaluation comprising five key element s: learning an d growth,...