Van Connor and Mark Lanegan, founders of Screaming Trees Tax Services are constructing a balanced scorecard. Based on the information below, provide objectives and associated measures for the internal and learning and growth perspectives of a potential balanced scorecard.

“Our only real asset is our people. We must keep our employees highly motivated and we must hire the ‘cream of the crop.’ Interestingly, employee morale and recruiting success are both driven by the same two factors – compensation and career advancement. In other words, providing superior compensation relative to the industry average coupled with fast-track career advancement opportunities keeps morale high and makes us a very attractive place to work. It drives a high rate of job offer acceptances relative to job offer tendered.”

“Hiring highly qualified people and keeping them energized ensures operational success, which in our business is a function of productivity, efficiency, and effectiveness. Productivity boils down to employees being billable rather than idle. Efficiency relates to the time required to complete a tax return. Finally, effectiveness is critical to our business in the sense that we cannot tolerate errors.”