Development or growth - what is the difference? Has your firm been growing at a rapid pace? Many firms just completed their best years by financial measurements, but they're still challenged with finding quality staff and increasing their capacity to handle market opportunities. Because of financial results, it's often difficult to convince partners that they need to change for the firm's long-term development.Authors David Norton and Robert Kaplan suggest four perspectives in their writings about the Balanced Scorecard and strategy maps. Most companies focus on the financial perspective. Professional service firms are no different.

The four perspectives are:

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