Moreover, they have realized that none of the single measures can deliver a clear performance target or focus attention on all the serious areas of business. As a result, (Corrigan 1995) have established the concept of the Balanced Scorecard as a supplementary sophisticated approach for meeting these shortcoming challenges. To illustrate, the Balanced Scorecard is a perception that can be implemented in many different ways, one of its prerequisites is to be modified, or transformed to fit a specific business. Additionally, a good Scorecard reflects the strategic plan of the institutions, delivers a framework that supports the work behavior, allows each individual to measure his/her specific performance, and gives data to make an immediate modifications in order to enhance the performance of the company (Campbell 1997).