How many perspectives does the balanced scorecard have in this course, and why?

Answer

Five — the course e-text adds an environmental perspective

Options - A. Four — Kaplan and Norton’s original set, unchanged - B. Five — the course e-text adds an environmental perspective - C. Three — financial, customer and everything else - D. Five — the course adds a regulatory perspective Why - A. Four is the original; the course’s e-text extends it, and every item here offers five. - B. Correct — Kaplan and Norton’s four plus environmental (convention 10). - C. Collapsing the drivers into one bucket loses the cause-and-effect chain the scorecard exists to show. - D. The fifth perspective is environmental, not regulatory.

Heisinger & Hoyle §13.5 (four perspectives with a measures table); OpenStax Accounting v2 §12.4; the fifth perspective follows the course e-text (ch 9) — convention 10