145. CSO: 1B3i LOS: 1B3n
Which one of the following statements about a balanced scorecard is incorrect?
a. It seeks to address the problems associated with traditional financial measures
used to assess performance.
b. The notion of value chain analysis plays a major role in the drawing up of a
balanced scorecard.
c. It relies on the perception of the users with regard to service provided.
d. It is directly derived from the scientific management theories.
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Section C: Cost Management
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