Ayan Nigam says that the balanced scorecard was created to replace financial measures as the primary mechanism

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Ayan Nigam says that the balanced scorecard was created to replace financial measures as the primary mechanism for performance evaluation. He says that it uses only non-financial measures. Is this true?

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Related Book For  answer-question

Accounting Principles

ISBN: 978-1119419617

IFRS global edition

Authors: Paul D Kimmel, Donald E Kieso Jerry J Weygandt

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