Balanced scorecard has been widely recognized as a tool of comprehensive performancemeasurement both for small and large organizations. However, when the method isemployed to compare performance of two or more business units, evaluator mightencounter with common-measures bias. This bias would emerge when evaluator only payattention to common measures existed in the units being evaluated, and ignore the uniquemeasures belong to each individual unit. This condition would mislead evaluator to reachinaccurate conclusion regarding the achievement of the units, and consequently couldend up with incorrect decision, such as compensation policy. Such a bias can be reducedby employing a technique that has been empirically studied by Roberts, Albright, andHibbets (2004), called disaggregated plus mechanically aggregated. This technique hassuccessfully reduced common-measures bias presented in the absence of a treatmentusing this technique.