Nowadays, the need to become and stay competitive, creative, productive and to be open to different challenges, which the future of the organization may confront, is becoming more significant than it has ever been, and the demand for original innovative techniques is becoming one of the challenges facing businesses in the recent days (Kaplan and Norton 1996). ). According to (1990 Robert Kaplan and Davis), the paper studied 12 establishments at the leading edge of performance evaluation and they have ended up with a conclusion that old-fashioned performance measures have ignored the key issue of linking operational performance to strategic objectives, and communicating the predetermined objectives and performance results to the entire levels in the organization (Corrigan 1995). Moreover, they have realized that none of the single measures can provide a clear target of performance or focus enough attention on all the significant areas of business.