"Overall, constant iteration between these two time horizons helps accelerate both learning and performance improvement. Tight feedback loops help translate the learning into near-term action. The background provided by a longer-term direction for the business helps provide grounding, orientation, and sense making - all key requirements for effective learning. The foreground, with its emphasis on near-term action, helps companies rapidly develop real-world experience, generating valuable insight into what works and what doesn't, in both the near term and the longer term. The emphasis on near-term action also pushes companies to translate learning into action quickly and thereby repeat the learning cycle. In effect, the foreground created by this strategic approach provides a basis for single-loop learning while the background provides the context for double-loop learning. In this case, double-loop learning refers to the opportunity to reflect on, and refine where appropriate, the basic assumptions and frames of reference that guide management decisions.''Recordar esta relação entre o BSC e o double-loop learning de Julho de 2007.
A terceira parte, a parte que permite este saltar entre o foreground (iniciativas) e o background (mapa da estratégia) é composta pelos indicadores do BSC.