Robert Kaplan and David Norton created the balanced scorecard (BSC) back in 1992 to help companies balance both financial and nonfinancial measures. Which of the following is unlikely to be considered one of the four perspectives in the BSC?
A) Accounting perspective
B) Customer perspective
C) Financial perspective
D) Internal business process perspective

Question

Quizplus · Accepted Answer

This question requires familiarity with the four perspectives of the BSC. Choice A is the correct choice since it is the only choice listed that is not one of the four perspectives. The other three choices are in the four perspectives of the BSC.

Robert Kaplan and David Norton Created the Balanced Scorecard (BSC)