Which of the following is NOT one of the Balanced Scorecard's four perspectives?

• A. Internal Processes
• B. Customer
• C. Market Share
• D. Financial

Answer: (C)

The concept being tested is what the Balanced Scorecard uses as its four performance perspectives. These four perspectives are financial results, the value delivered to customers, the efficiency and effectiveness of internal business processes, and the organization’s ability to learn and grow (often called learning and innovation). Market share is a market performance metric, not a separate perspective. It can reflect outcomes related to customer satisfaction or competitive position, but it isn’t one of the four balanced views themselves. Therefore, Market Share is not a perspective, making it the correct choice. The other options—Financial, Customer, and Internal Processes—are all actual perspectives used in the Balanced Scorecard.