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A Balanced Scorecard framework for R&D

Teresa García‐Valderrama (Facultad de Ciencias Económicas y Empresariales, Departamento de Economía de la Empresa, Universidad de Cádiz, Cádiz, Spain)
Eva Mulero‐Mendigorri (Facultad de Ciencias Económicas y Empresariales, Departamento de Economía de la Empresa, Universidad de Cádiz, Cádiz, Spain)
Daniel Revuelta‐Bordoy (Facultad de Ciencias Económicas y Empresariales, Departamento de Economía de la Empresa, Universidad de Cádiz, Cádiz, Spain)

European Journal of Innovation Management

ISSN: 1460-1060

Article publication date: 25 April 2008

Abstract

Purpose

The purpose of this paper is to produce a general Balanced Scorecard (BSC) model that is designed and delimited for managing research and development (R&D) activities.

Design/methodology/approach

A methodology based on the validity of content of an instrument of measurement, within the analytical framework of the validation of scales or constructs was employed.

Findings

The BSC model for R&D developed in this study has been subject to testing with recognised experts in management and in R&D. It has enabled a proposal to be put forward in respect of those indicators that best define the factors related to organisational effectiveness in the achievement of the strategic objectives set by companies, and to inter‐relate them and group them under 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 empirical indicators under the perspectives of the BSC; for the measurement of results, this instrument will provide 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 the literature on innovation.

Keywords

Citation

García‐Valderrama, T., Mulero‐Mendigorri, E. and Revuelta‐Bordoy, D. (2008), "A Balanced Scorecard framework for R&D", European Journal of Innovation Management, Vol. 11 No. 2, pp. 241-281. https://doi.org/10.1108/14601060810869884

Publisher

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Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited