<P> In more complex organizations, where there are multiple balanced scorecards to report and / or a need for co-ordination of results between balanced scorecards (for example, if one level of reports relies on information collected and reported at a lower level) the use of individual reporters is problematic . Where these conditions apply, organizations use balanced scorecard reporting software to automate the production and distribution of these reports . </P> <P> Recent surveys have consistently found that roughly one third of organizations use generic office software to report their balanced scorecard, one third used software developed specifically for their own use, and one third used one of the many commercial packages available . </P>

Which of the following is not true of the balanced scorecard approach to performance measurement