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A Balanced Scorecard for Maple Leaf Consulting

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  • Ken Ogata
  • Gary Spraakman

Abstract

Maple Leaf Consulting is the disguised name for an actual medium‐sized international engineering and environmental consulting firm. In its 35 years of operations, the firm has grown from a single 10‐person office in Canada to more than 3,000 employees worldwide. Despite the growth from providing only specialized geotechnical engineering to many related technical specializations, the firm retained its nonbureaucratic orientation. Now, while emphasizing innovative world‐class technical knowledge, the fictional firm must resolve a series of organizational transition issues, which the actual firm did through the use of the balanced scorecard. The purpose of this case is for students to develop a preliminary balanced scorecard with appropriate measures. Résumé Maple Leaf Consulting est le nom fictif d'un véritable cabinet international de taille moyenne offrant des services de conseil en ingénierie et en environnement. Au fil de ses 35 ans d'existence, le cabinet est passé d'un bureau unique comptant 10 personnes au Canada à plus de 3 000 employés à l’échelle mondiale. Malgré la croissance qui a transformé cette société offrant exclusivement des services spécialisés en ingénierie géotechnique en une société proposant des services experts dans de nombreux domaines techniques connexes, le cabinet n'a jamais cédé à la bureaucratisation. À l'heure actuelle, tout en mettant l'accent sur ses connaissances techniques novatrices de calibre mondial, le cabinet fictif doit résoudre une série de questions liées à la transition organisationnelle, transition que le véritable cabinet a réalisée en recourant au tableau de bord. Cette étude de cas a pour but d'amener les étudiants à élaborer un tableau de bord préliminaire contenant les indicateurs appropriés.

Suggested Citation

  • Ken Ogata & Gary Spraakman, 2013. "A Balanced Scorecard for Maple Leaf Consulting," Accounting Perspectives, John Wiley & Sons, vol. 12(4), pages 321-335, December.
    • Handle: RePEc:wly:accper:v:12:y:2013:i:4:p:321-335
    DOI: 10.1111/1911-3838.12021
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    References listed on IDEAS

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