Efficiency is measured as one of the three Es but the balanced scorecard does not measure efficiency.

If the organization wishes to consider both financial and non-financial performance then the balanced scorecard should be used rather than the three Es.

The public's satisfaction with the organization's services can be measured by both the three Es and the balanced scorecard.

The balanced scorecard is concerned with meeting the organization's objectives whereas the three Es approach is concerned only with reducing costs.

The three Es approach was designed for public sector service organizations, but the balanced scorecard approach can also be used in the public sector.