People First is a not-for-profit organization. It provides a range of community programs, including children's and seniors' services, disability and mental health services, social programs and other special programs. The organizations mission is to work together with the community to provide supports and services in response the changing needs of the community.

Required: 1. List TWO different (and specific) measures that could be included in each of the four perspectives of a balanced scorecard that may be appropriate for People First. (4 marks)

2. Briefly explain four barriers that may prevent some not-for-profit organizations from adopting the balanced scorecard.