Robert Kaplan and David Norton Created the Balanced Scorecard (BSC)

Multiple Choice

Robert Kaplan and David Norton created the balanced scorecard (BSC) back in 1992 to help companies balance both financial and nonfinancial measures. Which of the following is unlikely to be considered one of the four perspectives in the BSC?

A) Accounting perspective
B) Customer perspective
C) Financial perspective
D) Internal business process perspective