Resumen
This study focuses on examining the relevance of a set of performance measures developed in the balanced scorecard framework for eCommerce companies. These measures, in different combinations, are utilized to rank order eCommerce companies by applying a latent class model within the Bayesian framework. The ability of different perspectives of the balanced scorecard method to predict the continued viability of eCommerce companies is explored by using a displacement index based on their rank orders. The results of the study indicate that non-financial measures are more relevant than financial measures in assessing a firm?s performance in an eCommerce setting. The results also show that contrary to the commonly held belief, financial measures are the least accurate predictors of the continued viability of eCommerce companies while the internal business process measure predicts continued viability most accurately. Keywords: Balanced scorecard method, eCommerce, performance measurement, latent class model.