The Learning & Growth Perspective focuses on the intangible assets of an organization, mainly on the internal skills and capabilities of the employees that are required to support the value-creating internal processes. The Learning & Growth Perspective focuses on:

• Human Capital-Jobs and people issues

• Information Capital- Systems and technology issues

• Organization capital- Organizational climate and quality of work-life

The Learning and Growth objectives describe how the people, technology, and organizational climate combine to support strategy. Measures in this perspective are lead indicators for improvements in the internal processes, customer and financial perspectives.

A generic model of the Learning & Growth Perspective

Return to Translating the Strategy into Balanced Scorecards