An accounting firm is using the balanced scorecard to improve the firm's effectiveness and efficiency. It has identified the following objectives:

Increase market share

Increase number of customer engagements

Decrease accounting fees

Keep associates current in accounting changes

Which of these objectives best fits the financial perspective of the balanced scorecard?

• A
• :
• keep associates current in accounting changes
• B
• :
• increase number of customer engagements
• C
• :
• increase market share
• D
• :
• decrease accounting fees