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THE BALANCED SCORECARD: STRUCTURE AND USE IN CANADIAN

COMPANIES

A Thesis Submitted to the College of Graduate Studies and Research
in Partial Fulfillment of the Requirements for the Degree of Master of Science
in the Department of Accounting
University of Saskatchewan
Saskatoon

Marvin J. Soderberg

Copyright Marvin Soderberg April 2006. All Rights Reserved. Use shall not be made of
the material contained herein without proper acknowledgement, as indicated on the
following page.


PERMISSION TO COPY

The author has agreed that the Library, University of Saskatchewan, may make
this thesis freely available for inspection. Moreover, the author has agreed that
permission for extensive copying of this thesis for scholarly purposes ma y be granted by
the professor who supervised the thesis work recorded herein or, in his absence, by the
Head of the Department of Accounting, or the Dean of the College of Commerce. It is
understood that due recognition will be given to the author of this thesis and to the
University of Saskatchewan in any use of the material in this thesis. Copying or
publication or any other use of the thesis for financial gain without approval by the
University of Saskatchewan and the author’s written permission is prohibited.

Requests for permission to copy or make any use of the material in this thesis in
whole or in part should be addressed to:

Head of the Department of Accounting
University of Saskatchewan
Saskatoon, Saskatchewan
Canada

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ABSTRACT

This thesis develops a balanced scorecard model based on the attributes of Kaplan
and Norton’s Balanced Scorecard (1992, 1996, 2001). The model is then operationalized
using a survey that is administered to CMAs (Certified Management Accountants)
employed by for profit, Canadian companies with greater than 51 employees. One
hundred and forty nine usable responses were received. The thesis attempts to answer two
research...