A renewable energy NGO uses the Balanced Scorecard to measure performance.

Which TWO of the following metrics would fall under the 'Innovation and Learning' perspective?

Answer options:

Percentage of revenue from new services launched in the last year.

Customer retention rate.

Number of training hours per employee.

Reduction in carbon emissions per megawatt generated.

How to approach this question

Identify metrics that relate to employee growth, training, and the creation of new products/ideas.

Full Answer

The Innovation and Learning perspective focuses on the organization's ability to improve, innovate, and learn. Metrics include training hours, employee turnover, and revenue from new products.

Common mistakes

Selecting internal process metrics (like emission reductions) instead of learning/innovation metrics.

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Practice the full ACCA MA — Management Accounting Practice Exam 2

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