Question 1

A company is implementing a Balanced Scorecard. They have identified 'Employee Training Hours per FTE' and 'Information System Availability %' as key metrics. Under which perspective of the Balanced Scorecard should these metrics be categorized?

Accepted Answer

Map the metric to the four perspectives: Financial (money), Customer (satisfaction), Internal Process (operations), Learning & Growth (people/infrastructure). Training and IT systems support the organization's ability to improve, fitting Learning & Growth.

Question 2

What mistakes do candidates make on this CPA question?

Accepted Answer

Confusing Internal Business Process (how we work) with Learning and Growth (enablers of work).

A company is implementing a Balanced Scorecard. They have identified 'Employee Training Hours per FTE' and 'Information System Availability %' as key metrics. Under which perspective of the Balanced Scorecard should these metrics be categorized?

How to approach this question

Full Answer

Common mistakes

Practice the full CPA BAR Practice Exam 2

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