The term balanced scorecard is now used very loosely to refer to many variations of strategic performance measurement systems, and the design of the balanced scorecard can vary across organisations and across different sectors. If you search the web you will even find that in some organisations their strategy maps look more like BSCs, and in others their BSCs look more like strategy maps! These differences probably reflect the customisation of the BSC or strategy map to suit the organisation, its mission and business environment. Some organisations do not include Kaplan and Norton's four perspectives in their balanced scorecards. For example, at the National Library of Australia the balanced scorecard is used to translate the library's vision and strategies into a set of performance measures. The five perspectives are customer, stakeholder, financial, process, and learning and growth. Within these perspectives key measures include customer satisfaction, stakeholder satisfaction, the relevance of the library's services, and staff skill levels. Centrelink has three performance areas in its strategic balanced scorecard: government and stakeholders, ongoing and emerging services, and customers. The Australian Institute of Architects has stakeholder, internal processes, learning and growth, and financial perspectives. You will see from the above three examples that in many government or not-for-profit NATIONAL LIBRARY OF AUSTRALIA, 'LIBRARY EXTERIOR AT DUSK'. WWW.NLA.GOV.AU/VISIT organisations the perspectives included, and the order in which they are presented, suggest that the stakeholder perspective is more important than the financial perspective, reflecting the difference in their mission compared with the for-profit sector. Page 676 Where Kaplan and Norton's four perspectives have been used, other titles, which have been used in commercial and non-commercial organisations include: 1. Financial: resources; cost reduction. 2. Customer: community and customers; clients. 3. Internal business process: operational excellence; internal efficiency. 4. Learning and growth: innovation and learning; people motivation and learning; shaping the workforce. There is also some variation among Australian users of balanced scorecards in the extent to which the measures within the balanced scorecard are structured as cause and effect chains, across perspectives. and whether they identify measures of outcomes (laa indicators) and drivers (lead indicators)