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Balanced Scorecard para extraer conocimiento de la tecnología

Author

Listed:
  • Méndez García Fernando

    (Instituto Politécnico Nacional)

  • Domínguez Sosa Octavio Ernesto

    (Instituto Politécnico Nacional)

  • Ortiz Hernández Fernando Elí

    (Instituto Politécnico Nacional)

Abstract

In globalization, technological innovation and intellectual capital are forces that help institutions to grow and reach their goals. To achieve this, tools have been developed to assist organizations in identifying core points and their relationships to translate actions into concrete results. One such tool is the Balanced Scorecard (BSC), which identifies the key elements of the company in order to manage them in a systematic and structured way under cause-effect relationships.This paper adapts the BSC methodology to a technological innovation project of a Mexican public sector institution, responsible for implementing the Federal Radio and Television laws, in order to extract greater benefits out of intellectual capital from the acquired technology. As a result of this adaptation, there arises a Technological Capabilities Panel and the Technological Value Chain, whose major links are technological innovation and intellectual capital, with the technical differences between each of them impacting organizational objectives. Variations between the links constitute areas of opportunity where the Technological Capabilities Panel is applied in order to increase knowledge, organizational capabilities and, consequentially, the tangible and intangible benefits of technology.

Suggested Citation

  • Méndez García Fernando & Domínguez Sosa Octavio Ernesto & Ortiz Hernández Fernando Elí, 2011. "Balanced Scorecard para extraer conocimiento de la tecnología," Contaduría y Administración, Accounting and Management, vol. 56(2), pages 33-54, mayo - ag.
    • Handle: RePEc:nax:conyad:v:56:y:2011:i:2:p:33-54
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