Answer:
d. It measures performance of more than just financial systems.
Explanation:
A balanced scorecard is the performance card which is used in a strategic management to recognize and improve the various functions in a business and the resulting outcomes. It is a management tool used by the managers of a keep a track on the activities and duties performed by the employees and to control the results of these activities. It is however called "balanced" card because it identifies all the performances more than only the financial systems.
Hence the correct option is (d).