This thesis develops a balanced scorecard model based on the attributes of Kaplan and Nortons 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 questions: (1) What attributes of a Kaplan & Norton (hereafter K&N) Balanced Scorecard (BSC) are present in the performance measurement systems of Canadian organizations? and (2) What are the differences between organizations with different levels of K&N Balanced Scorecard adoption? <p>Of the 149 responses, 110 (73.8%) organizations were classified as BSC firms (Levels 1 to 4) and 39 (26.2%) were classified as non-BSC firms. The 110 BSC firms were further classified as follows: 15 (13.6%) as Level 1 BSC firms, 14 (12.7%) as Level 2A BSC firms, 20 (18.2%) as Level 2B BSC firms, 25 (22.7%) as Level 3 BSC firms and 36 (32.7%) as Level 4 BSC firms. Thus, based on our conceptual model, we can say that 32.7% of the BSC firms (24.2% of the total respondents) had a fully developed K&N BSC. <p>The study found several differences between Level 4 and Level 1 BSC organizations. For example, respondents in 83% of the Level 4 organizations, versus in 67% of the Level 1 organizations, indicated that their organizations reviewed their performance measures when their strategy changed. <p>This study adds to academic research by conceptualizing Kaplan and Nortons (1996, 2001) Balanced Scorecard and comparing this to the performance measurement systems of Canadian companies. Although there are numerous academic studies on the balanced scorecard (e.g., Chan & Ho 2000; Hoque & James 2000; Lipe & Salterio 2000, 2002; Malina & Selto 2001; Ittner & Larcker 2003; Speckbacher et al. 2003; Stemsrudhagen 2004), only the Speckbacker et al. 2003 study has developed a conceptual model of Kaplan and Nortons (1992, 1996, 2001) Balanced Scorecard and used it to examine the extent of its adoption. Our study mirrors theirs, with two notable exceptions: we have a different and noteworthy conceptualization of Kaplan and Nortons Balanced Scorecard and we apply this to a Canadian setting.

This thesis develops a balanced scorecard model based on the attributes of Kaplan and Nortons 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 questions: (1) What attributes of a Kaplan & Norton (hereafter K&N) Balanced Scorecard (BSC) are present in the performance measurement systems of Canadian organizations? and (2) What are the differences between organizations with different levels of K&N Balanced Scorecard adoption? <p>Of the 149 responses, 110 (73.8%) organizations were classified as BSC firms (Levels 1 to 4) and 39 (26.2%) were classified as non-BSC firms. The 110 BSC firms were further classified as follows: 15 (13.6%) as Level 1 BSC firms, 14 (12.7%) as Level 2A BSC firms, 20 (18.2%) as Level 2B BSC firms, 25 (22.7%) as Level 3 BSC firms and 36 (32.7%) as Level 4 BSC firms. Thus, based on our conceptual model, we can say that 32.7% of the BSC firms (24.2% of the total respondents) had a fully developed K&N BSC. <p>The study found several differences between Level 4 and Level 1 BSC organizations. For example, respondents in 83% of the Level 4 organizations, versus in 67% of the Level 1 organizations, indicated that their organizations reviewed their performance measures when their strategy changed. <p>This study adds to academic research by conceptualizing Kaplan and Nortons (1996, 2001) Balanced Scorecard and comparing this to the performance measurement systems of Canadian companies. Although there are numerous academic studies on the balanced scorecard (e.g., Chan & Ho 2000; Hoque & James 2000; Lipe & Salterio 2000, 2002; Malina & Selto 2001; Ittner & Larcker 2003; Speckbacher et al. 2003; Stemsrudhagen 2004), only the Speckbacker et al. 2003 study has developed a conceptual model of Kaplan and Nortons (1992, 1996, 2001) Balanced Scorecard and used it to examine the extent of its adoption. Our study mirrors theirs, with two notable exceptions: we have a different and noteworthy conceptualization of Kaplan and Nortons Balanced Scorecard and we apply this to a Canadian setting.

目前平衡計分卡為公認最具效力之管理工具，近年來在國內亦開始受到企業界之注意。本研究以國內一被動元件製造商做為研究對象，利用個案研究之方式，探討平衡計分卡制度導入初期之過程。 本研究將導入過程分為「導入前評估」、「實施計畫及進度規劃」、「策略形成」、「策略圖架構」、「衡量指標設計」、「行動方案規劃」等六大部分，再加上「推行過程所面臨之問題及解決之道」。簡而言之，本研究顯示企業如何利用平衡計分卡，有效整合其策略管理及績效評估系統，此研究結果俾作為個案公司及後續企業採用平衡計分卡時之參考。 / In recent years, balanced scorecard has become the most powerful management system. This thesis conducts a case study of an EMI components designer and manufacturer implementing the balanced scorecard. The steps of implementing the balanced scorecard include analyzing demand, planning project, forming strategy, instituting strategy map, designing KPI, and scheduling actions. Furthermore, the problems and difficulties encountered and suggestions related are proposed in this thesis as well. Shortly, it demonstrates how an organization can use balanced scorecard to integrate its strategic management and performance measurement system efficiently. The results and findings of this case study may be as the references to other companies for adopting the balanced scorecard.

This thesis was based on the subjects of mathematical statistics and industrial economics and management in order to analyze the grades of pupils in the final year of elementary school. The purpose was to find out what variables had a statistically significant impact on pupils’ final grades so that municipalities and schools could better understand what variables are important when trying to improve the average school results. A multiple regression model was used on data, obtained from the database of Skolverket, in order to examine what variables were statistically important. The final regression model acquired through a model reduction procedure showed that mostly structural covariates such as the academic background of pupils, percentage of female pupils and the percentage with Swedish background had a statistically significant impact on the academic performances of the students. R2 adjusted of the final model was 0.5289. The multiple regression model was discussed by referencing to previous research. In addition, the strategic management performance framework known as Balanced Scorecard which was introduced by Robert S. Kaplan and David P. Norton was used to discuss relevant key performance indicators to achieve the strategic objectives of schools. / Detta examensarbete, inom ämnet för matematisk statistik och industriell ekonomi, genomfördes med syftet att analysera avgångsbetygen för år 9 i den svenska skolan. Syftet var att förstå vilka variabler som hade en statistisk signifikant påverkan på elevers avgångsbetyg, så kommuner kan förstå vilka variabler som är viktiga för att förbättra de genomsnittliga skolresultaten. En regressionsanalys utfördes, på data från Skolverket, för att se vilka variabler som var statistiskt signifikanta. Den slutgiltiga regressionsmodellen, erhållen genom iterativ reducering av variabler, visade att främst strukturella kovariat, som akademisk bakgrund hos elever, andel kvinnliga studenter och andel studenter med svensk bakgrund hade en signifikant betydelse på studenters akademiska resultat. Justerad R2 var 0.5289 för den slutgiltiga modellen. I diskussionen utvärderades modellen utifrån tidigare forskning. Vidare användes teorin om balanserat styrkort, utvecklat av Robert S. Kaplan och David P. Norton, för att diskutera relevanta nyckeltal för att uppnå strategiska mål för skolan.