
1.
Introduction: The balanced scorecard builds the theoretical concepts on how to take prompt decisions to attain the desired goals. The balanced scorecards continuously test the theory by the management strategies. If the changes are required, then it will be easy to identify to determine the changes and implement them.
To construct: The balanced scorecard.
2.
Introduction: If-then hypothesis statements are built to establish the causes and effect relationships between the performance measures in the balanced scorecards. These help in determining whether the performance measures in the balanced scorecards contribute to the strategic goals of the company or not.
The if-then hypothesis statements identify the highly questionable hypothesis statement.
3.
Introduction: The false hypothesis statements do not help the company to meet its strategic goals. If the performance measures are linked through the wrong hypothesis statements, then the actual results may not be as desired by the firm.
How the management can know if the hypothesis statements are false.

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Chapter 12 Solutions
Loose Leaf For Managerial Accounting for Managers
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