Final answer:
The 'Accounting perspective' is not a dimension of the balanced scorecard. The balanced scorecard consists of Financial, Customer, Internal process, and Learning and growth perspectives. Therefore correct option is B
Step-by-step explanation:
The balanced scorecard is a strategic planning and management system used by organizations to align business activities with the vision and strategy of the organization, improve internal and external communications, and monitor organizational performance against strategic goals. It is divided into four main dimensions or perspectives, which are:
- Financial perspective.
- Customer perspective.
- Internal process perspective.
- Learning and growth perspective (also known as Innovation and learning perspective).
Based on the provided options, the choice labeled b. Accounting perspective is not a dimension of the balanced scorecard. The balanced scorecard's perspectives focus on broader strategic aspects than just accounting, including long-term growth and customer satisfaction.