Subject: Advanced Management Accounting

$($a$)$ What are the four key perspectives in the balanced scorecard $($BSC$)?$ Develop a strategy map showing the cause$-$and$-$effect linkages among the four perspectives.

$($b$)$ For each of the four perspectives in the balanced scorecard $($BSC$),$ identify two examples of performance measures.

$($c$)$ Differentiate between lead and lag indicators in the balanced scorecard $($BSC$).$ Choose one perspective and provide one example of lead indicator and one example of lag indicator.