The balanced scorecard measures performance across which four perspectives?

A Sales, costs, profit, tax

B Financial, customer, internal processes, and learning & growth

C Revenue, expenses, assets, liabilities

D HR, marketing, operations, finance

✓ Correct Answer: Option B

Kaplan & Norton balanced scorecard: Financial, Customer, Internal Business Processes, and Learning/Growth perspectives.

💡 Why is B) the correct answer?

The correct answer to the question "The balanced scorecard measures performance across which four perspectives?" is Option B: Financial, customer, internal processes, and learning & growth.

The other options — A) Sales, costs, profit, tax, C) Revenue, expenses, assets, liabilities, D) HR, marketing, operations, finance — are incorrect for this CPA Exam Prep question. As explained above: Kaplan & Norton balanced scorecard: Financial, Customer, Internal Business Processes, and Learning/Growth perspectives.

📚 About This CPA Exam Prep Practice Question

This 2-level CPA Exam Prep question from the Business Environment (BEC) topic is part of BrainForge Quiz's free exam preparation library. Each question includes the correct answer and a detailed explanation to help you understand the underlying concept, not just memorize the answer.

How to use this page: Read the question above, consider all four options (A through D), then check the highlighted correct answer and explanation. For active timed practice, start a free CPA Exam Prep practice test or use flashcards for spaced repetition review.

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The balanced scorecard measures performance across which four perspectives?

✓ Correct Answer: Option B

📚 About This CPA Exam Prep Practice Question

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