Since financial metrics typically over-emphasize on the short-term goals of a business, KPMG in the early 1990s sponsored Robert S. Kaplan (professor of Harvard Business School) and David P. Norton (co-founder of the consulting firm Renaissance Solutions) for a research study, from which they devised the "balanced scorecard" approach in business decision-making or analysis in long-term success with the following perspectives and variables. [Multiple answers possible] Group of answer choices Position in industry Learning and growth Financial performance Customer satisfaction Internal processes