Which statement concerning the balanced scorecard is not true?
A) The Global Reporting Initiative and the balanced scorecard have much in common.
B) It tends to change the emphasis from production to customers.
C) The GBI approach is likely to shrink the role of the management accountant and expand the role of the financial accountant.
D) None of the above, i.e. all are true statements.

Question

Quizplus · Accepted Answer

The statement "The GBI approach is likely to shrink the role of the management accountant and expand the role of the financial accountant" does not relate to the balanced scorecard. It refers to the GBI (Global Business Initiative) approach, which is a different management framework. The other statements are true and relate to the balanced scorecard.

Which Statement Concerning the Balanced Scorecard Is Not True