
1.
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.
To connect the if then hypothesis statements and to indicate whether it should be increased or decreased.
Introduction: The balanced scorecard continuously tests the theories built following the strategic goals of the company. If the strategies are not working as expected, it should be the result of the failure of some if-then hypothesis statements. In such cases, timely changes must be made to the statements to achieve the strategic goals.
The reason for non-improvement in the then statements even if the improvements are made in the if statement.

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Chapter 12 Solutions
Loose Leaf For Managerial Accounting for Managers
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