“a strategy with clear vision and future directions at top management layer, day-to-day action on the bottom, and no ‘meaty’ key decisions that connect the two layers” - N. Merchant in The New How
“BSCs a set of hypotheses about cause & effect relationships that result in a business strategy. Done through different perspectives representing different steps in a chain of events leading to an ultimate goal.”—http://umu.diva-portal.org/smash/get/diva2:304880/FULLTEXT01