Purpose The determination of input and output factors is a well-known source of pitfalls when applying data envelopment analysis (DEA). The purpose of this paper is to contribute to overcome the respective problems of input/output factor determination related to factor selection, dual-role...

Purpose – The paper aims to explain how the balanced scorecard concept can be improved through customising the normal four perspectives. Design/methodology/approach – An analysis of existing methods for developing a balanced scorecard reveals that the goals identified by using the approaches...