R&D Entities and Strategic Tracking Systems: an Analysis of the Methodologies Used

Ricardo Lopes Cardoso, Octavio Ribeiro de Mendonça Neto

Resumo


This paper’s main purposes are to analyze the research centers strategic performance measurement system; to study what methodologies are more commonly used and to find out how measurement system and strategic goals are integrated. The sample consists of six research centers in Campinas – São Paulo and the theoretical backgrounds used are the strategic performance measurement systems like the Tableau de Bord, the Sink and Tuttle model and the Kaplan and Norton’s Balanced Scorecard. The research results were subject to qualitative analysis leading to the following considerations: research centers measure, assess and monitor their results with strategic drivers systems mainly through qualitative dimensions such as research, development and innovation, customer satisfaction – users and services and processes quality. Among the systems used, the specific ones prevail and half of them are conceptually linked with the Balanced Scorecard content. The final research results demonstrate great lack of integration between the strategic plans and the performance indicators as well as lack of integration between the performance indicators and the organization as a whole.

Palavras-chave


Indicators; measurement system; strategic performance; account and Balanced Scorecard.

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DOI: http://dx.doi.org/10.4301/s1807-17752010000100005