CIMA Risk Management P3 Question # 64 Topic 7 Discussion

CIMA Risk Management P3 Question # 64 Topic 7 Discussion

P3 Exam Topic 7 Question 64 Discussion:
Question #: 64
Topic #: 7

Which of the following statements concerning the use of balanced scorecards to measure divisional performance is correct?


A.

Dysfunctional behaviour is more difficult than under traditional reporting because a wide range of factors will be measured and reported.


B.

Dysfunctional behaviour is impossible because divisional managers are evaluated on so many different decisions.


C.

Contradictory and inconsistent targets prevent balanced scorecards being a useful tool for performance evaluation.


D.

The input for balanced scorecard reports comes from many sources so it is not possible to misrepresent performance.


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