Assessing user information requirements is one of the most important issues in building Executive Information Systems. Application of the Balanced Score Card method as a tool for strategic planning and performance measurement has been increasing recently in various fields. However there has been meager attempt to apply the method to user requirement analysis, in particular, for small and medium sized companies. This study surveyed 79 executives of small and medium sized companies in Korea. The study founds the applicability of BSC for analyzing user requirements of EIS, in terms of financial, customer, internal process, learning and growth perspectives. The paper also suggested several guidelines for using BSC to improve user satisfaction to the practitioners who are operating or planning to build EIS in the small and medium sized companies.