$$We are a community based on connection and belonging$$a community that was born in $2007$ when two Hosts welcomed three guests to their San Francisco home, and has since grown to over $4$ million Hosts who have welcomed over $1\mathrm{.}4$ billion guest arrivals to over $100,000$ cities and towns in almost every country and region across the globe. Hosts on Airbnb are everyday people who share their worlds to provide guests with the feeling of connection and being at home. We have five stakeholders and we have designed our company with all of them in mind. Along with employees and shareholders, we serve Hosts, guests, and the communities in which they live. We intend to make long$-$term decisions considering all of our stakeholders because their collective success is key for our business to thrive.$$We operate a global marketplace, where Hosts offer guests stays and experiences on our platform. Our business model relies on the success of Hosts and guests $($collectively referred to as $$customers$)$ who join our community and generate consistent bookings over time. As Hosts become more successful on our platform and as guests return over time, we benefit from the recurring activity of our community. $$Initial Public Offering $$Our initial public offering $($IPO$)$ was completed on December $14,2020.$ Our consolidated financial statements as of December $31,2020$ and for the year then$-$ended reflect the sale by us of an aggregate of $55,000,000$ shares in our IPO, including the exercise of the underwriters$$ option to purchase additional shares, at the public offering price of $$68\mathrm{.}00$ per share, for net proceeds to us of approximately $$3\mathrm{.}7$ billion, after underwriting discounts and commissions and offering expenses, and the conversion of all outstanding shares of our redeemable convertible preferred stock into an aggregate of $240,910,588$ shares of Class B common stock, including $1,286,694$ shares of Class B common stock issuable pursuant to the anti$-$dilution adjustment provisions relating to our Series C redeemable convertible preferred stock. $$Our consolidated financial statements as of December $31,2020$ and for the year then$-$ended include stock$-$based compensation expense of $$2\mathrm{.}8$ billion associated with the vesting of RSUs in connection with our IPO for which the requisite service$-$based vesting condition was met as of December $31,2020.$ The liquidity$-$based vesting condition for RSUs was satisfied upon the effectiveness of our Registration Statement on Form S$-1$ on December $9,2020.$

$2022$ Financial Highlights

$$In $2022,$ revenue grew by $40\%$ to $$8\mathrm{.}4$ billion compared to $2021,$ primarily due to a $31\%$ increase in Nights and Experiences Booked of $93\mathrm{.}0$ million combined with higher average daily rates driving a $35\%$ increase in Gross Booking Value of $$16\mathrm{.}3$ billion. The growth in revenue demonstrated the continued strong travel demand. On a constant$-$currency basis, revenue increased $46\%$ in $2022$ compared to $2021.$We ended $2022$ with net income of $$1\mathrm{.}9$ billion, an improvement from a net loss of $$352\mathrm{.}0$ million in $2021,$ and our first profitable year to date. Our net profit margin increased to $23\%$ from a negative $6\%$ in $2021,$ primarily due to our revenue growth outpacing the growth in our operating expenses and cost management. $$Adjusted EBITDA increased $82\%$ to $$2\mathrm{.}9$ billion in $2022$ demonstrating the continued strength of our business and disciplined management of our cost structure. $$Our net cash provided by operating activities was $$3\mathrm{.}4$ billion in $2022,$ up from $$2\mathrm{.}3$ billion in $2021,$ andbwe generated Free Cash Flow of $$3\mathrm{.}4$ billion. The increase was driven by our revenue growth, net margin expansion, and significant growth in unearned fees. $$In August $2022,$ our board of directors approved a share repurchase program with authorization to purchase up to $$2\mathrm{.}0$ billion of our Class A common stock at management$$s discretion. During $2022,$ we repurchased and retired $13\mathrm{.}8$ million shares of common stock for $$1\mathrm{.}5$ billion.$$

Scenario three

Airbnb reports the following risk factor in Item $1$A$.$ of their $2022$ financial statements: $$If we fail to retain existing Hosts or add new Hosts, or if Hosts fail to provide high$-$quality stays and experiences, our business, results of operations, and financial condition would be materially adversely affected.$$

Based on this, develop the following:

$$ Thinking as a managerial accountant, develop measures using the balanced scorecard approach to mitigate this risk.

For the financial area of the balanced scorecard, specifically define any metrics that you would track.

Although you may not be familiar with SAP $($a large database that is used by many companies$),$ use the AI to develop a list of the SAP tables where the data for those metrics is most likely to be found. Generate the SQL code that would likely extract the information from the SAP tables $($you can assume a general SAP install, and we recognize you will not likely be able to audit or execute if this code is correct$).$