The Chief Executive officer (CEO) of KE has expressed concerns on the current performance management system, in the company that concentrate on the financial measures. She is of the view that this may be very misleading and therefore the need to revise the system to include non-financial measures. The Finance Director (FD), suggested that the balanced scorecard could be the appropriate tool to use. He said that according to Colin Drury, several different strategic performance management frameworks have been presented in the literature that seek to integrate financial and non financial measures of performance. Such frameworks also facilitate strategy implementation and enhance performance. However, most of the management team members do not know much about the balance scorecard as evidenced in the comment of the sales and marketing Director who commented as follow: why should we change something that is working out perfectly. I see no need in changing from the current system to the balanced scorecard. The FD has asked you to evaluate the balanced scorecard and how it can be implemented in KE. REQUIRED: (i) Evaluate the use of the balanced scorecard . [15 marks] (ii) Explain how the balanced scorecard could be implemented in KE Ltd [5 marks]