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註釋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.