(a) The four perspectives for performance targets and measuring performance in a balanced scorecard approach are:
(1) a customer perspective: identifying what customers value most
(2) an internal systems perspective: identifying the processes that must be performed with excellence to satisfy customers
(3) an innovation and learning perspective: what must the organisation do to innovate or add to its knowledge and experience
(4) a financial perspective.

(b) A professional football club
Here are some suggestions
Customer perspective
Customers value:
results, winning
an enjoyable time at football matches: being entertained (for example, with food and drink).
Targets for performance might be:
the size of attendances at matches
results (points, position in the league table, promotion)
revenue from catering: number of meals sold before matches.
Internal processes perspective
Processes that must be excellent to support customer expectations might include ticket selling, getting customers into the ground quickly on match days, catering efficiency, effective security and policing, and so on.
Targets for performance might be:
number of season ticket sales
targets for number of spectators per minute going through each turnstile
speed of producing meals in the catering area
number of incidents and police arrests on match days.
Innovation and learning perspective
Value can be created by developing well-trained footballers through coaching and training, and possibly selling them in the transfer market to make profits.
Targets for performance might be:
average fitness levels for players
average number of hours of training each week per player
revenue from transfers
Financial perspective
Presumably, the football club will be expected to make profits for its owners. Targets for performance might be profits each year, and return on investment.
Subsidiary financial targets might be average wages per player, and revenue from sponsorship deals.
Emil Wolf Global
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Institute of Chartered Accountants, Nigeria