$1.$ What do you think is the most important or most interesting point of the article?

$2.$ How does the point you explained in question #$1$ relate to a Management Accountant?

$3.$ Describe a situation where you have encountered something like a balanced scorecard in your own experiences. $($i$.$e$.$ a situation where achievement was based on several different types of metrics$)$ Tell whether you thought this was appropriate or needed improvement to be useful.$$

$4.$ Lastly, note that this article was written in $1996,$ just $4$ years after the same authors initially published their work in developing what is known as the Balanced Scorecard for the first time. As we have discussed, there have been many changes to the business environment since this article was published. Do you think the authors$$ message here is still relevant? What changes in the business environment may have prompted changes to the way in which companies create and evaluate their balanced scorecard?