Daniel Nguyen, a well-known dentist in Ballarat, has decided to join a small group of

dentists so that he no longer has to be on call every night. Practice members share the

responsibility of emergencies with other members of the group. In the past, Daniel

differentiated his practice by specialising in the treatment of families with children.

None of the other dentists specialise in families, but all of them treat some children.

Daniel's son just finished an accounting degree and recommended that the dentists'

group consider implementing a balanced scorecard as they develop the policies and

practices for the new group.

Required

i. Explain what each of the four perspectives of the balanced scorecard mean in the

context of the dentists' group. (4 marks)

II. Recommend two measures for each of the four perspectives for the dental group.

Explain your recommendations. (8 marks)