$10.$ A "balanced scorecard" that includes both strategic and financial performance targets is a conceptually stronger approach for assessing a company's overall performance: A$.$ it assists managers in putting roughly equal emphasis on short$-$term and long$-$ term performance B$.$ it entails putting equal emphasis on good strategy execution and good business model execution C$.$ a balanced scorecard approach pushes managers to avoid setting objectives that reflect past goals D$.$ a balanced scorecard approach pushes managers to consider that financial performance measures are lagging indicators that reflect past decisions whereas strategic performance measures are leading indicators of a company's future financial performance and prospects m E$.$ it forces managers to put equal emphasis on financial and strategic objectives