Since financial metrics typically over$-$emphasize on the short$-$term goals of a business, KPMG in the early $1990$s sponsored Robert S$.$ Kaplan $($professor of Harvard Business School$)$ and David P$.$ Norton $($co$-$founder of the consulting firm Renaissance Solutions$)$ for a research study, from which they devised the "balanced scorecard" approach in business decision$-$making or analysis in long$-$term success with the following perspectives and variables. $[$Multiple answers possible$]$

Group of answer choices

Financial performance

Customer satisfaction

Position in industry

Learning and growth

Internal processes