... avoid it if he can…Therefore employees must be controlled,intimidated, or coerced to produce. Theory Y, on the other hand, assumes the opposite about the nature of people: the average person ... implementation of the system, and non-recognition of the need to adopt a humanrelations view.Because of the increased complexity of the business environment associated with the 1990s and Scorecard ... measurement systems add more valuethan the measures themselves, because theydevelop a clearer picture of the organisation, and the process of developing measures pro-vides focus and strategic...