Balance Scorecard provides multiple perspectives on Performance. The idea of providing a balanced view into an organization led by Robert Kaplan and David Norton who created Balanced Scorecard. Their idea is that to fully understand the performance of the business, necessary to look beyond the income statement and balance sheet.
Business should be looked from four perspectives: financial, customer, business processes and learning and growth which make up the balance sheet. Balanced scorecard takes the focus off strictly becoming agile and places it on achieving whatever goals have led the organisation to try to become agile.
Book:SUCCEEDING WITH AGILE Software Development Using Scrum by Mike Cohn