2 What issues do you see in this approach to performance measurement In Australia, versions of the balanced scorecard have been applied in a range of financial services and service sector firms. For instance, retail bank ANZ has utilised an extended balanced scorecard covering five generic KRAs.
Although these are organisation-wide criteria, each of the ANZ’s business units is able to decide the weighting that it wishes to assign to each KRA in assessing its own employees (Callus 2005: 19–20).