The Balanced Scorecard, created by Robert Kaplan and David Norton, measures organizational performance across four perspectives. Which of the following is NOT one of these perspectives?

Explanation

• The Balanced Scorecard balances financial metrics with non-financial performance drivers across four core perspectives.
• The four official perspectives are: 1) Financial, 2) Customer, 3) Internal Business Processes, and 4) Learning & Growth (Organizational Capital).
• Memorize all four perspectives for quick identification in competitive exam questions.