When Creating a Balanced Scorecard,the Following Guidelines Should Be Followed

When creating a balanced scorecard,the following guidelines should be followed in choosing performance measures except:

A) There should not be too many performance measures.
B) There should be more financial measures than any of the other categories.
C) The measures should be consistent with company strategy.
D) Employees should be able to understand and have control over the performance measures on which they are evaluated.