174. The balanced scorecard provides an action plan for achieving competitive success by focusing management attention on critical success factors. Which one of the following is not one of the competitive success factors commonly focused upon in the balanced scorecard? a. Competitor business strategies. b. Financial performance measures. c. Internal business processes. d. Employee innovation and learning. 175. Which one of the following statements about a balanced scorecard is incorrect? a. It seeks to address the problems associated with traditional financial measures used to assess performance. b. The notion of value chain analysis plays a major role in the drawing up of a balanced scorecard. c. It relies on the perception of the users with regard to service provided. d. It is directly derived from the scientific management theories