Text: VBA adopted a balanced scorecard approach in fiscal year 1999 as a strategic management tool to drive organizational change, provide feedback to employees on measures they can influence, link performance appraisal and reward systems to performance measures, and provide incentives to managers to work as teams in meeting performance measures.
Entailment: Employees will receive feedback on measures they can influence.
Contradiction: Managers will not receive any incentive to work as a team.