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ACCA Strategic Professional · Strategic Business Leader · Enabling success: performance excellence

Kestrel Retail's balanced scorecard includes the measure 'average staff training days per employee per year'. In which perspective would this measure normally be placed?

Staff training days belong in the learning and growth perspective. That perspective captures the capability of people, systems and culture to improve and innovate. Process measures such as cycle time or error rates belong in the internal business process perspective, which training is intended to support but does not measure directly.

  1. AFinancial perspective
  2. BCustomer perspective
  3. CInternal business process perspective
  4. DLearning and growth perspectiveCorrect

Explanation

Training days measure investment in people and capability, which belongs in the learning and growth (innovation) perspective. Internal process measures would cover things like order cycle time or defect rates. Placing training in the process perspective confuses an enabler with the process outcome it supports.

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