Question 1

A professional e-sports organization uses the Balanced Scorecard to measure performance. They are currently tracking the 'number of new merchandise designs launched per season' and 'training hours per player'.

Under which perspective of the Balanced Scorecard do these metrics primarily fall?

Accepted Answer

Match the keywords 'new designs' (innovation) and 'training' (learning) to the correct perspective.

Question 2

What mistakes do candidates make on this ACCA question?

Accepted Answer

Placing 'new designs' in the Customer perspective, forgetting that the *creation* of new products is an innovation metric.

A professional e-sports organization uses the Balanced Scorecard to measure performance. They are currently tracking the 'number of new merchandise designs launched per season' and 'training hours per player'.

Under which perspective of the Balanced Scorecard do these metrics primarily fall?

How to approach this question

Full Answer

Common mistakes

Practice the full ACCA MA — Management Accounting Practice Exam 5

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