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CIMAPRO19-P02-1 Exam - Topic 4 Question 126 Discussion

A public sector service organization is considering whether to use a balanced scorecard or a value for money approach based on the three Es to assess its performance.Which of the following are correct comparisons of the balanced scorecard and value for money based on the three Es as performance measurement frameworks?Select ALL that apply.
C) The public's satisfaction with the organization's services can be measured by both the three Es and the balanced scorecard. and E) The three Es approach was designed for public sector service organizations, but the balanced scorecard approach can also be used in the public sector.
A) Efficiency is measured as one of the three Es but the balanced scorecard does not measure efficiency.
B) If the organization wishes to consider both financial and non-financial performance then the balanced scorecard should be used rather than the three Es.
D) The balanced scorecard is concerned with meeting the organization's objectives whereas the three Es approach is concerned only with reducing costs.

CIMAPRO19-P02-1 Exam - Topic 4 Question 126 Discussion

Actual exam question for CIMA's CIMAPRO19-P02-1 exam
Question #: 126
Topic #: 4
[All CIMAPRO19-P02-1 Questions]

A public sector service organization is considering whether to use a balanced scorecard or a value for money approach based on the three Es to assess its performance.

Which of the following are correct comparisons of the balanced scorecard and value for money based on the three Es as performance measurement frameworks?

Select ALL that apply.

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Suggested Answer: C, E

by Pansy at May 13, 2026, 08:26 PM

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Nakita
7 hours ago
A) is true, balanced scorecard doesn't focus on efficiency.
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Melvin
5 days ago
I believe the three Es focus on cost reduction, while the balanced scorecard looks at broader objectives, but I need to double-check that.
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Juliana
11 days ago
I feel like both frameworks can measure public satisfaction, but I can't recall if they do it in the same way.
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Stephania
16 days ago
I think option B makes sense because the balanced scorecard is more comprehensive, but I might be mixing it up with another framework we studied.
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Jess
2 months ago
I remember that the balanced scorecard includes financial and non-financial metrics, but I'm not sure if it specifically measures efficiency like the three Es do.
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