Which of the following is not one of the perspectives used to analyze performance using the balanced scorecard?

A) Customer
B) Financial/owners
C) Internal process
D) Number of employees
E) Innovation and learning

Balanced Scorecard

A strategic planning and management system used to align business activities to the vision and strategy of the organization by monitoring performance against strategic goals.

Perspectives

Different ways of viewing or approaching a situation, often influenced by individual experiences, knowledge, and beliefs.

Performance Analysis

The practice of evaluating the efficiency, effectiveness, and performance of an organization, process, or employee.