In the business world today, executives of non-profit sectors, like the Boy Scouts of
America (BSA), understand the importance of the organization’s measurement system, and
know that it can affect the behaviors of their employees and managers. Traditional
financial performance measurements worked well in the past, but those measurements are
not up-to-date with the “skills and competencies companies are trying to master today”
(Kaplan & Norton, 1992, p. 3). This is why the management tool called the balanced
scorecard (BSC) is quite an important technique. The BSC is like “the dials in an airplane
cockpit: it gives managers complex information at a glance” (Kaplan & Norton, 1992, p.
3). It includes a comprehensive view of the businesses which includes “financial measures
that tell the results of actions already taken. And it complements the financial measures
with operational measures on customer satisfaction, internal processes, and the
organization’s innovation and improvement activities” (Kaplan & Norton, 1992, p. 3).
Financial perspective is comprised of measures like the “operating income and cash flow”,
while the customer perspective involves measuring the satisfaction levels of customers
(Blocher, Staut, Juras, & Cokins, 2016). Internal process perspective “includes measures of
productivity and speed: while the learning and growth prospective “includes such
measures as employee training hours and the number of new patents or new products”
(Blocher, Staut, Juras, & Cokins, 2016). Each of these perspectives are important to the
overall goal of the mission of a non-profit or a for-profit company. A great example of the
