Which of the following statements is not true?

(A) Kaplan and Norton developed the concept of a "balanced scorecard"

(B) Balanced Scorecard helps to monitor, measure and control strategic performance within four perspectives: Financial, Customer, Internal Business Process, and Planning and Control

(C) The main value of the balanced scorecard model lies in its emphasis on forging a balanced approach to measuring and managing strategic control factors

(D) It remains for each organization to identify its own key strategy, strategic objectives, strategic initiatives and strategic measurements