The ‘‘learning and growth’’ perspective concerns issues such as the ability of employees, the quality of information
systems, and the effects of organisational alignment in supporting the accomplishment of organisational goals. In
order to meet rapidly changing requirements that meet with customer expectations, the ability to identify ‘‘learning
and growth’’ issues enables the organisation to consider what it must do in order to develop employee competencies
needed for understanding and satisfying customer needs,whilst sustaining the necessary efficiency and productivity
of the established processes designed to fulfil customer needs (Kaplan and Norton, 1996b).