The balanced scorecard views the organization from four perspectives, and users should develop metrics, collect data, and analyze their business relative to each of these perspectives. Which of the following is not one of the four perspectives in the balanced scorecard?
A) The leading perspective
B) The internal business process perspective
C) The customer perspective
D) The financial perspective

Question

Quizplus · Accepted Answer

The balanced scorecard includes the internal business process perspective, the customer perspective, and the financial perspective, but not the leading perspective. The fourth perspective is actually the learning and growth perspective, which focuses on the intangible assets of an organization.

The Balanced Scorecard Views the Organization from Four Perspectives, and Users