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Balanced Scorecard: Structure and Use in Canadian Organizations
Marvin J Soderberg,
Grant MacEwan Community College
Suresh S Kalagnanam, University of Saskatchewan
Norman Sheehan, University of Saskatchewan
Ganesh Vaidyanathan, University of Saskatchewan
ABSTRACT. Based on Kaplan & Norton’s (1996, 2001) work on the balanced scorecard (BSC) we develop a 4-level ordinal classification scheme for classifying a firm’s performance measurement system based on the extent to which it shares attributes of Kaplan & Norton’s BSC. We apply the classification scheme to 149 Canadian organizations from a sample of 2,218, and group them into the four levels. In addition we examine each level to uncover any patterns in firm characteristics both within and across the levels. We found that the performance measurement systems of 110 organizations (74%) met the criteria to be classified as a BSC (at the most basic level). Of these, we classified the performance measurement systems of 25 organizations Level 3 BSCs, and those of 36 as Level 4 BSCs. However, only 41% of the 110 organizations stated that they felt their performance measurement system was a balanced scorecard.
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