In the context of the feedback control model, which of the following statements is true of the balanced scorecard management control system?
a. The use of a performance management approach to implement the balanced scorecard can hinder short- and long-term organizational results.
b. The simplicity of this system causes some managers to underestimate the time and commitment needed for the approach to become a truly useful management control system.
c. The use of this system can increase organizational performance if managers implement the balanced scorecard using a performance measurement orientation.
d. The balanced scorecard management control system is a true fit for every organization in every situation.
Balanced score card
It is the mechanism through which performance is managed. Considering all the performance of the organization, a comprehensive judgement is made in four main perspectives namely, financial, customer, business and internal processes, and learning and growth.
It takes into consideration financial as well as non-financial goals and the respective performances as one system and thus provides an overall review.
Among the given statements; statement that “The use of a performance management approach to implement the balanced scorecard can hinder short- and long-term organizational results.” is correct.
Thus, option a is the correct option.
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