Relating the perspectives of the balanced scorecard for R&D by means of DEA |
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| Authors: | Teresa Garcí a-Valderrama,Eva Mulero-MendigorriDaniel Revuelta-Bordoy |
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| Affiliation: | Facultad de Ciencias Económicas y Empresariales, Departamento de Economia de la Empresa, Universidad de Cádiz, C/Glorieta Carlos Cano s/n, 11002 Cádiz, Spain |
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| Abstract: | 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. |
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| Keywords: | Balanced scorecard Research and development Efficiency Data envelopment analysis |
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