The Balanced Scorecard can be described as a tool that "translates an organisation's mission and strategy into a set of performance measures that provide the framework for implementing its strategy" (Horgren et al., 2014, p.585).

Drawing on the textbook and no less than Ten (10) academic references, provide your description of the Balanced Scorecard, in particular its relationship to planning, performance targets, strategy, prediction, motivation, cybernetic effects and control (No more than 800 words).