Practitioner Certificate in Business Analysis Practice

During a strategic performance review, a manager proposes reporting only on the Financial and Customer perspectives of the Balanced Business Scorecard, arguing the other two add little value. Why should the business analyst advise against omitting the remaining perspectives?

An analyst is defining the four Balanced Business Scorecard measurement areas for an organisation whose Mission is to deliver good value, high quality services. According to the recommended approach, what should be used as the context for defining these areas?