The balanced scorecard has been developed to overcome the shortcomings of the traditional measurement approaches and find the practical solutions to the measurement problems. It consists of finance, customers, internal processes, and learning/development dimensions. The objectives in these four dimensions are linked to each other through cause and effect relations, and the intangible assets included in the learning/development dimension constitute the basis of these dimensions, as it has been stated in strategy maps by Kaplan and Norton. In this study, the goals and objectives of the learning and development dimension of the balanced scorecard created by cooperatives specifically for themselves were identified, and the criteria to test these goals and objectives were determined by conducting a questionnaire study with 105 white-collar employees working in the Agricultural Credit Cooperatives in Central Union of Turkey, and 17 Regional Unions. The results of the study showed that the goals and objectives determined for the learning and development dimension, and the criteria to test these goals and objectives are applicable and validated for the cooperatives.
