One of my biggest achievements has been promoting people like Candace to manager jobs and training them," Sue tells you, "and Candace continues to work on her skills as a manager. How would this show up in a balanced scorecard?" The financial perspective measures revenues and expenses, such as for training. The balanced scorecard includes performance appraisal, in which Candace would be rewarded for her development as a manager. The learning and growth perspective measures employee development and employee satisfaction. The balanced scorecard does not take into account qualitative activities such as developing management skills and would not support efforts to delegate more work to managers