किसी संगठन में उद्देश्यों द्वारा प्रबंधन (MBO) प्रणाली को लागू करने का प्राथमिक रणनीतिक परिणाम क्या है?

Evaluate the following statements about the MBO performance review process: 1. MBO reviews are forward-looking, focused on initiating future corrective action rather than retrospective blame for past shortcomings. 2. MBO and conventional performance appraisal are functionally identical since both assess individual performance against set targets. 3. Self-appraisal is incorporated into MBO reviews to foster personal accountability and reflective practice.

Given below are two statements: one is labelled as Assertion (A) and the other is labelled as Reason (R). Assertion (A): The Balanced Scorecard is a strategic performance management tool used to track and manage organizational performance through a set of Key Performance Indicators (KPIs). Reason (R): It balances performance evaluation by integrating financial, customer, internal business process, and learning and growth perspectives. In the light of the above statements, choose the most appropriate answer from the options given below: