RT journal article
T1 A balanced scorecard framework for R&D
A1 García Valderrama, Teresa
A1 Mulero Mendigorri, Eva María
A1 Revuelta Bordoy, Daniel
A2 Economía Financiera y Contabilidad
K1 Balanced scorecard
K1 Research and development
K1 Content management
K1 Strategic management
AB Purpose – The purpose of this paper is to produce a general Balanced Scorecard (BSC) model that isdesigned and delimited for managing research and development (R&D) activities.Design/methodology/approach – A methodology based on the validity of content of aninstrument of measurement, within the analytical framework of the validation of scales orconstructs was employed.Findings – The BSC model for R&D developed in this study has been subject to testing withrecognised experts in management and in R&D. It has enabled a proposal to be put forward in respectof those indicators that best define the factors related to organisational effectiveness in theachievement of the strategic objectives set by companies, and to inter-relate them and group themunder five broad perspectives of the BSC.Research limitations/implications – The BSC will be validated as a construct in future research.Practical implications – The result is the design of a scale of measurement that ranks the empiricalindicators under the perspectives of the BSC; for the measurement of results, this instrument willprovide unique values that group all the previous indicators in a single scale of measurement.Originality/value – No studies dealing with the content validation of a BSC have been found in theliterature on innovation.
PB Emerald
SN 1460-1060
YR 2008
FD 2008
LK http://hdl.handle.net/10498/30583
UL http://hdl.handle.net/10498/30583
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 10-nov-2026