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Question 18 (1 point) The balanced scorecard is a financial-based responsibility accounting model that focuses on the financia performance of units, rewarding performance with static financial-oriented standards is an activity-based responsibility accounting model that measures operating activities is a strategic-based financial reporting system that balances assets with liabilities and owner's equity is a strategic-based performance management system that identifies objectives and measures from a financial perspective, customer perspective, process perspective, and learning and growth perspective Question 19 (1 point) The learning and growth perspective has three major objectives. Which of the following is an objective of the learning and growth process? improve asset utilization increase customer acquisition increase motivation and alignment increase the number of new products Question 20 (1 point) Which of the following statements about the balanced Scorecard is true? The balanced Scorecard approach requires looking at performance from four different but related perspectives: financial, customer, internal business process and learning and growth. The balanced Scorecard approach integrates financial and nonfinancial performance measures All answers are correct The four perspectives of the balanced Scorecard revolve around measures of quality, productivity, efficiency and timeliness, and marketing success