In this assignment, we discuss the importance of implementing a Balanced Scorecard (BSC) in Sheffield Surgical Ltd (SSL). The BSC is a strategic planning and management system that enables organizations to measure performance from four interrelated perspectives: financial, customer, internal processes, and innovation. By introducing the BSC, SSL can align its strategies with stakeholder expectations, improve decision-making, and enhance overall performance. We also review relevant academic literature on the topic, highlighting key trends, accomplishments, gaps, and opportunities for future research.