ACCA MA · Chapter 14 · Question 4 of 11
Which of the following is NOT one of the four perspectives of the balanced scorecard?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Competitor perspective
Explanation
The balanced scorecard measures performance from four perspectives: financial, customer, internal business process, and innovation and learning. Competitors are considered within these (for example market share under the customer perspective), but there is no separate competitor perspective.
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