Which of the Following Statements About the Balanced Scorecard Approach

Which of the following statements about the balanced scorecard approach is false?

A) It requires managers to focus on financial measures more than nonfinancial measures.
B) It looks at performance from the following perspectives: financial, customer, internal business, and learning and growth.
C) It helps balance short-term operating performance with long-term strategies.
D) It recognizes that traditional measures of performance are often not adequate to fully assess a company's performance.