Eva Mulero

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.

Downloadable! This paper analyses from an empirical perspective one of the most controversial of company assets, namely goodwill. The controversial nature of goodwill lies not only in its definition but also in its quantification and accounting treatment, giving rise in recent years ...

The objective of this article is to propose a framework for analysis of the relationships between the four perspectives of the balanced scorecard (BSC) of Kaplan and Norton. To this end, several different models of efficiency have been developed, utilising data envelopment analysis (DEA). Each of the variables has been extracted from a model of the BSC for research and development (R&D) activities. A study has been carried out with 90 companies to illustrate a case of this analysis.