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?