Which of the Following Is Not a Key Feature of the Balanced

Which of the following is not a key feature of the balanced scorecard?

A) It is structured around four key performance dimensions: financial, customer, internal processes and learning & growth.
B) It is a strategy based framework.
C) It represents a cause-effect integrated framework of performance measures.
D) Performance measures used at senior levels need to be translated into more operational performance measures at lower organisational levels.
E) Its performance measures have a qualitative and non-financial orientation.