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Use of Balance Sheet in Counseling

Is there research evidence supporting the balance sheet method or approach used in therapist to help client toward making a decision? What does research findings say about the balance sheet method or approach for choosing strategies to help clients make decisions in general? What are the benefits do you see or what are the benefits of a therapist using this method with their clients?
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https://brainmass.com/psychology/cognitive-psychology/balance-sheet-counseling-618513
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The balance sheet is a common tool used in counseling to help clients think about the advantages and disadvantages of making a particular decision, working towards a certain goal or adopting a certain change. Change is often difficult and making decisions can be challenging especially when there may be many factors influencing a particular choice. Clients may often feel overwhelmed or unsure as to what choice to make (which is the best choice for me and why?) or whether to even make the change (should I or should I not do it?). In such a situation, the balance sheet can be an activity that the therapist can suggest to help the client talk out his/her thoughts or brainstorm reasons for an against the …

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