The following comment was made by the CEO of a company that recently implemented the Balanced Scorecard:

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The following comment was made by the CEO of a company that recently implemented the Balanced Scorecard: “Responsibility in a strategic-based performance management system differs on the three D’s: Direction, Dimension, and Diffusion.”

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Explain how this comment describes differences in responsibility between an activity based and a strategic-based performance management system.

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Cost Management Accounting and Control

ISBN: 978-0324559675

6th Edition

Authors: Don R. Hansen, Maryanne M. Mowen, Liming Guan

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