Pressure on the education system to meet society's needs has led some universities to adopt organisational performance measurement systems as strategic control tools. One of the most commonly used systems in business is the balanced scorecard (BSC). For Latin American universities, the urgent task of increasing the quantity and quality of research and innovation has led these universities to update their essential processes. A suitable control system is necessary to ensure the effectiveness of these new policies. Based on strategic management theory, this study focuses on the implementation of a BSC method in Latin American public universities. The aim of this study is to determine the influence of BSC implementation on universities' research and innovation performance. The results reveal similar patterns of indicators to measure performance in public universities. Furthermore, these indicators develop favourably following implementation of the BSC.

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The main purpose of this research is to analyze the exploration and exploitation of knowledge in universities that support innovation and entrepreneurship in their environment. For this, the Performance Measurement Systems (PMS) of the universities management are analyzed as a proxy for the implementation of the strategic vision of the universities. This study is based on a systematic literature review on the subject, supported by the technical possibilities offered by the MAXQDA (The Art of Data Analysis) program. The databases used were the following: Elsevier (Science Direct), Springer, Wiley and Taylor & Francis. The main findings suggest that organizational ambidexterity, in general, develops unevenly and from different approaches, among which innovation, learning and strategy stand out. However, organizational ambidexterity hardly develops in a university context, where most of the university activities require some knowledge of the technological frontier. Therefore, it is necessary to analyze and understand these two dimensions (exploration and exploitation) and their positive influence on entrepreneurship. In a context where the development of technology and science happens at an ever-increasing speed, a balance between exploration and exploitation is necessary, which should be reflected in the different control mechanisms in academic environments, such as the Performance Measurement Systems (PMS). The analysis of these systems will allow to know the position of the universities in the face of ambidexterity.

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La pandemia producida por el COVID 19, es uno de los más importantes retos a los que se ha enfrentado el mundo. Es un problema de alta complejidad que, con implicaciones humanitaria, con impactos en la salud, pero también socioeconómicas. Desde este contexto, es necesario considerar que la empresa, hace parte del desarrollo endógeno de la sociedad, la responsabilidad social empresarial, supera su rol en la oferta y demanda de productos y servicios. Por otra parte, en Colombia, las Mipymes representan un sector importante de la economía, pero también es uno de los de mayor dificultad en materia de sostenibilidad; a esto se suma, los efectos de la crisis del COVID 19. La investigación se sustentó con postulados de Huguet (2020), Martín (2017), entre otros. Buscó realizar un análisis estratégico de las Mipymes del sector comercial de Pamplona en tiempos de pandemia (Covid-19), revisando los factores internos y externos; se aplicaron matrices y entrevistas semiestructuradas, a cuatro informantes clave y un experto, con selección intencional. Investigación descriptiva, exploratoria, bajo un paradigma pospositivista, enfoque cualitativo, método fenomenológico. Como resultado se identificó el estado como sector y de cada empresa, planteándoles estrategias de acción.

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