When Mark Freeman asked the Journal's publisher, Dave Spaulding, for permission to use the questions from his Spaulding Group's "Third Biennial Performance Survey" in a Canadian version of Dave's research, we were naturally excited.  It's great having truly comparative data from two different countries.  To add a broader dimension to this report, please also refer to the Fall 1997 issue of The Journal of Performance Measurement (or the survey if you have it) for a comparison of some critical survey questions.