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This study was commissioned by The Society of Management Accountants of Canada to provide CMAs with a better understanding of how productivity is currently measured in a variety of Canadian companies. From this knowledge, it is hoped that CMAs can gain greater insight and motivation in incorporating non-financial performance measurement into the business advice they provide. Companies: J.M. Schneider Inc., Fishery Products International Limited, London Life Insurance Company, Bell Canada and two companies with their names altered, Colt Steel and Modern Motors Limited.

From the Foreword: Professor Joel Amernic has developed an innovative and practical model to examine collective bargaining in four not-for-profit organizations: a university, a public utility, the Colleges of Applied Arts & Technology, and a social service agency. His insights into the strategic, tactical and decision-making functions of accounting information are detailed in this study...The concepts developed in the study will be of particular relevance to management accountants involved in developing appropriate disclosure policies, costing potential new contracts, and assessing ability to pay. Only by understanding these issues can management accountants continue to improve the process and outcome of collective bargaining.