Abstract

MENDEZ GARCIA, Fernando; DOMINGUEZ SOSA, Octavio Ernesto  and  ORTIZ HERNANDEZ, Fernando Elí. Balanced scorecard to extract knowledge out of technology. Contad. Adm [online]. 2011, n.234, pp.33-54. ISSN 0186-1042.

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 Televisión 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.

Keywords : Technological Innovation; Intellectual Capital; Technological Value Chain; Board of Technological Capabilities; Balanced Scorecard.