## 3 Materials and Methods
### Results and Discussion of The Obtained Results
\begin{table}
\begin{tabular}{l c c c c c c} \hline \hline \multirow{2}{*}{**Research Hypotheses**} & \multicolumn{3}{c}{**Without BSC**} & \multicolumn{3}{c}{**With BSC**} \\ \cline{2-7}  & **Mean** & **Standard** & **Standard Error** & **Mean** & **Standard** & **Standard Error** \\  & & **Deviation** & **of the Mean** & **deviation** & **of the Mean** \\ \hline \multicolumn{7}{c}{H1b} \\ \hline Asset management (profitability) & 3.21 & 1.18 & 0.149 & 3.02 & 0.913 & 0.139 \\ \hline New products and services (growth) & 2.97 & 0.73 & 0.093 & 2.66 & 0.855 & 0.133 \\ \hline Value creation & 2.73 & 0.904 & 0.121 & 3.28 & 0.916 & 0.147 \\ \hline \multicolumn{7}{c}{H2b} \\ \hline Customer Profitability & 2.32 & 0.753 & 0.098 & 2.22 & 0.936 & 0.146 \\ \hline Customer Satisfaction & 2.64 & 1.111 & 0.142 & 2.6 & 0.989 & 0.153 \\ \hline Customer Retention & 2.11 & 0.858 & 0.11 & 1.98 & 0.612 & 0.096 \\ \hline Customer Loyalty & 2.16 & 0.812 & 0.107 & 2.24 & 0.699 & 0.109 \\ \hline \multicolumn{7}{c}{H3b} \\ \hline Process Management & 2.16 & 0.804 & 0.107 & 1.95 & 0.647 & 0.104 \\ \hline Rationalisation & 2.0 & 0.719 & 0.094 & 2.1 & 0.664 & 0.104 \\ \hline Quality & 2.80 & 0.953 & 0.123 & 2.68 & 1.035 & 0.162 \\ \hline Efficiency and Effectiveness & 2.65 & 1.065 & 0.134 & 2.57 & 0.801 & 0.124 \\ \hline \multicolumn{7}{c}{H4b} \\ \hline Innovation Capacity & 2.51 & 1.105 & 0.141 & 2.35 & 0.65 & 0.099 \\ \hline Satisfaction & 2.12 & 0.618 & 0.08 & 2.27 & 0.708 & 0.111 \\ \hline Qualification & 2.45 & 0.933 & 0.125 & 2.43 & 0.594 & 0.094 \\ \hline Technology & 2.30 & 1.109 & 0.143 & 2.00 & 0.663 & 0.102 \\ \hline Cronbach Alpha & \multicolumn{3}{c}{0.889} & \multicolumn{3}{c}{0.876} \\ \hline \hline \end{tabular} Source: Authors’ elaboration.  
\end{table} 
Table 8: Critical success factors. In the case of organizations without BSC, the internal perspective and the learning and growth perspective obtained a third and fourth place, respectively, while in organizations with BSC they obtained a fourth and third place, respectively. It is noted that organizations without BSC attribute less relevance to the learning and growth perspective when compared to organizations with BSC. This analysis is somewhat in line with the level of education of the managers, since in organisations with BSC it was found that the proportion of master's degree and PhD is higher compared to organisations without BSC. On the other hand, it is understandable that organizations with BSC attribute a lower importance to the internal perspective, since they highlight the learning and growth that, in a way, already integrates the internal perspective, i.e., serves as a foundation to the internal perspective. In relation to the importance attributed to the internal perspective when compared with the learning and growth perspective, by the organisations without BSC, also in this case, it seems understandable since for organisations without BSC, the performance measurement at the learning and growth level may be more complex. The statistical test carried out to verify the hypotheses associated with the importance attributed to these two perspectives finds that only two hypotheses (H2a: The importance assigned to the customer perspective differs in organisations without BSC and with BSC; H4a: The importance assigned to the learning and growth perspective differs in organisations without BSC and with BSC) were not rejected, as well as the fact that despite the different values assigned to the importance of each perspective it is considered that the learning and growth perspective could be even more valued if it were not for its complexity and difficulty in finding appropriate indicators for its measurement [11]. Therefore, the empirical evidence of each perspective was analysed individually and in detail--critical success factors. Thus, in relation to the financial perspective, respondents were asked to consider three critical factors: (a) asset and results management capacity, namely the organisation's profitability, where it was found that organisations without a