The Balanced Scorecard, by incorporating various dimensions, provides a comprehensive perspective on organizational performance, allowing leaders to make well-informed decisions that are in harmony with long- term goals and promote enduring success. This study examines the evaluation of performance management practices through the lens of the Balanced Scorecard (BSC) methodology and its interplay with corporate culture, particularly in relation to its effects on organizational performance within private enterprises. The primary objective of this research is to develop new potential constructs that can contribute to the existing body of knowledge in management science. Employing a qualitative research approach, this study analyzes previous literature and utilizes NVivo software to identify key themes and sub-themes. The findings suggest that the identified constructs can enhance business models aimed at fostering strategic business development through human resource advancement.