In: Accounting
Which of the following depicts the way we normally think of the causal order of the balanced scorecard perspectives?
Internal Business -> Learning and Growth -> Customer -> Financial
Learning and Growth -> Customer -> Internal Business -> Financial
Learning and Growth -> Internal Business Customer -> Customer-> Financial
Financial -> Customer -> Intenal Business -> Learning and Growth
Answer : Option A
Explanation : In general the way we normally think of the casual order of the balanced scorecard perspectives is Option A i.e.,
Internal Business - Learning and growth - Customers and then financial goals.
Because at first we will think of improving internal processes of the company and then we will learn to innovate the company , thereafter reaching Customer expectations and the achieving the company's financial goals
Therefore Option A will be the correct answer.