but also as a strategic control
system which can align departmental and personal goals to overall strategy. This
paper first examines the extent to which there is a cause-and-effect relationship
among the four areas of measurement suggested (the financial, customer, internalbusiness-
process and learning and growth perspectives). The paper then examines
whether the balanced scorecard can link strategy to operational metrics which
managers can understand and influence. Finally, it discusses and suggests some
improvements to the balanced scorecard.