In Which Order Should the Following Steps Be Taken in Implementing

Multiple Choice

In which order should the following steps be taken in implementing a balanced scorecard?
1 Develop links among the objectives of the organisation, divisions, departments, and individuals.
2 Provide feedback to employees and others.
3 Establish action plans and specific performance targets

A) 2, 1, 3
B) 3, 2, 1
C) 1, 2, 3
D) 1, 3, 2