$1.$ How does the Balanced Scorecard approach differ from traditional financial performance measures, and why is it important for organizations to adopt a strategic$-$based control system?

$2.$ The Balanced Scorecard includes four key perspectives: financial, customer, internal business processes, and learning & growth. Which perspective do you think is most critical for long$-$term success, and why?

$3.$ How can organizations ensure that their Balanced Scorecard metrics align with their strategic objectives? What challenges might arise in maintaining this alignment?

$4.$ In what ways can the Balanced Scorecard improve decision$-$making and employee performance? Can it also create potential drawbacks or unintended consequences?

$5.$ Many companies have adopted the Balanced Scorecard, but some struggle with implementation. What factors contribute to successful implementation, and what common pitfalls should organizations avoid?