Which of the following is an example of the Innovation and Learning perspective of a Balanced Scorecard for SSS?

SSS University wishes to introduce a new Car Park Management Strategy (CPMS). The aim of this strategy is to reduce the use of private cars and to encourage sustainable transport, such as cycling and public transport, by staff and students. SSS has decided to reduce the number of car parking spaces and introduce parking charges.

The Management Accountant has decided to use the Balanced Scorecard to help prepare a performance management system to assess the performance of the new CPMS.

Which of the following is an example of the Innovation and Learning perspective of a Balanced Scorecard for SSS?
A . Easy access to car parking spaces.
B . Number of days of training for car park attendants.
C . Reduction in complaints from customers.
D . Speed of processing the payment for parking charges.

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Answer: A