The Balanced Scorecard (BSC) and the cost allocation concepts show underlying assumptions that are aligned along with biblical teachings on stewardship and accountability. The perspective of the BSC can be seen through the biblical concept of stewardship. In (Matthew 25:14–30, NIV), People are trusted with resources and then evaluated on how they utilized these given resources. This passage highlights accountability, in which given resources are subject to judgment, which als

News media companies need to be able to produce credible publications, grow digital audiences, retain subscribers, and control costs, all while adapting to changes in how people consume news information in the digital age. The Balanced Scorecard (BSC) is especially valuable for a news media company because it is a strategic performance management framework that translates an organization’s mission and strategy into objectives across four perspectives: financial, customer, int