This book was originally a study conducted by the author on the implementation of Balanced Score Card in Nigeria with a particular focus on listed manufacturing companies in Nigeria. The objective of this study is to increase understanding of the threats which may cause BSC initiatives to fail. The intention is to outline the factors that make the implementation of the Balanced Scorecard so difficult and proffer recommendations. This contribution will have a direct impact on the manufacturing businesses and also every other firms or individuals who have an interest in the topic of the BSC. It is hoped that this study will be useful particularly to companies that strive to implement the BSC to support them avoid errors in its implementation which can result in a poor performance of the companies.