Reasons for Failure to Implement the Balanced Scorecard Effectively Include

question 72

Multiple Choice

Reasons for failure to implement the balanced scorecard effectively include all except which of the following?

• A) Failure to link nonfinancial measures to strategy.
• B) Failure to validate the assumptions in the strategy map.
• C) Setting the wrong performance targets.
• D) Failure to include SEC reporting responsibilities.
• E) Measuring the results incorrectly.

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Definitions:

Intangible Assets

Assets that lack physical substance but possess value, such as patents, trademarks, and copyrights, recognized in financial accounting.

Straight-Line Amortization

A technique for evenly distributing the expense of an intangible asset throughout its lifespan.

Technological Feasibility

The extent to which a proposed technology or solution can be successfully developed and implemented based on current technological capabilities.

Franchise Costs

Expenses incurred for acquiring and starting a franchise business, which includes initial franchise fees, marketing, and start-up costs.