A Balanced Scorecard That Includes Both Strategic and Financial Performance

Multiple Choice

A balanced scorecard that includes both strategic and financial performance targets is a conceptually strong approach for judging a company's overall performance because

A) financial performance measures are lagging indicators that reflect the results of past decisions and organizational activities,whereas strategic performance measures are leading indicators of a company's future financial performance.
B) it entails putting equal emphasis on good strategy execution and good business model execution.
C) a balanced scorecard approach pushes managers to avoid setting objectives that reflect the results of past decisions and organizational activities,and,instead,to set objectives that will serve as leading indicators of a company's future financial performance.
D) it assists managers in putting roughly equal emphasis on short-term and long-term performance targets.
E) it more or less forces managers to put equal emphasis on financial and strategic objectives.