ACCA Applied Skills · Performance Management · Performance analysis
Under Kaplan and Norton's balanced scorecard, which of the following is one of the four perspectives?
The innovation and learning perspective is one of the four balanced scorecard perspectives, alongside financial, customer and internal business process. Environmental, supplier and shareholder perspectives are not part of the Kaplan and Norton model, though measures about them may fit within the four.
- AInnovation and learning perspectiveCorrect
- BEnvironmental perspective
- CSupplier perspective
- DShareholder perspective
Explanation
The four perspectives are financial, customer, internal business process and innovation and learning (learning and growth). Environmental, supplier and shareholder perspectives are not among the four standard perspectives.
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