Investigate the relevance of adopting the Balanced Scorecard as a strategic tool for measuring financial performance. This article aims to discuss, based on a literature review, how relevant it is for companies to adopt the Balanced Scorecard using the Balanced Scorecard as a tool for measuring financial performance. Literature findings show that a balanced score restores the link between financial and non-financial measures in the operational control and management systems of most companies and helps them achieve long-term strategic objectives. On the other hand, the use and importance of the Balanced Scorecard have been highlighted through several studies, but some companies still find it difficult and challenging to implement it because it suggests what to do but ignores how to measure the strategy. KEYWORDS: Performance measurement systems, Balanced Scorecard, Implementation, Strategy, Literature review, Management accounting, Non-financial measurement, cause-effect relationship. Nowadays the manager's action in a very complex environment which makes it difficult for them to set the right objectives and align them properly to ensure the development of the organization. According to Kennerley and Neely (2002) performance measurement is very important in an organization as it helps the management of an organization to make clear, efficient and effective decisions. Similarly, Martinez and Kennerley (2006) argue that for an organization to be successful, it is necessary to ensure that there is a process that ensures that measurement systems are modified as the organization deals with changes. There has been a growing question about what the performance of organizations should look like. appreciated for many years and in the 1980s it was realized that the organ...... half of the article ......2-33.Michalska, J. (2005). The use of the Balanced Scorecard to estimate company effectiveness, Journals of Materials Processing Technology. vol. 16, n.2, pp. 751-758. Norreklit, H., Jacobsen, M. & Mitchell, F. (2008). Pitfalls in Using the Balanced Score Card, Journal of Corporate Accounting & Finance, Vol. 19, no. 6, pp. 65-68. Norreklit, H. (2000). The balance on the Balanced Scorecard: a critical analysis of some hypotheses of the kit, Management Accounting Research. vol.11, no.1, pp.65-88.Pangarkar, A. M., & Kirkwood, T. (2008). Strategic alignment: connect your learning strategy to the Balanced Scorecard, Industrial and Commercial Training. vol. 40, no. 2, pp. 95-101.Rich, V. (2007). Interpreting the Balanced Scorecard: An Investigation of Performance Analysis and Bias, Measuring Business Excellence. vol. 11, no. 1, pages. 4-11.