Diseño y validación de un modelo de "Balanced Scoreboard" para la I+Devidencia empírica de empresas del sector en España

  1. García Valderrama, Teresa
  2. Revuelta Bordoy, Daniel
  3. Mulero Mendigorri, Eva María
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2010

Número: 147

Páginas: 477-520

Tipo: Artículo

DOI: 10.1080/02102412.2010.10779689 DIALNET GOOGLE SCHOLAR

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

El objetivo general que perseguimos en este trabajo es el diseño y validación de un modelo general de Balance Scorecard para la I+D que nos permita homogeneizar los valores entre las empresas. Para cumplir con este objetivo utilizaremos la metodología de la validación de escalas basada en diseñar un multi-indicador (escala o constructo) más global y fiable, a partir del análisis de los indicadores individuales utilizados en la medición del rendimiento de la I+D. En primer lugar se ha desarrollado el modelo general de Balance Scorecard para la I+D a partir de la revisión de la literatura y de un modelo ya validado en su contenido (García Valderrama, Mulero Mendigorri y Revuelta Bordoy, 2008). Posteriormente se ha realizado el proceso de validación empírica de la escala a partir de una muestra de 95 empresas del sector químico en España. Finalmente, se aporta evidencia empírica acerca de la unidimensionalidad de la escala, fiabilidad, y validez concurrente.

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