true or false

3) In essence, a balanced Scorecard lays out a theory of how the company can take concrete actions to attain its desired outcomes. The strategy should seem plausible, but it should be regarded as only a theory. 4) The performance measures on a balanced Scorecard tend to fall into four groups: financial measures, customer measures, internal business process measures, and learning and growth measures. 5) Financial measures such as ROI and residual income as well as operating measures may be included in a balanced scorecard