The purpose of this article is to demonstrate the use of importance and performance matrix in assessing the quality of services provided by incubators. It is a descriptive research and it uses a qualitative approach. The research design is a case study, based on interviews with four entrepreneurs from the same incubator. It also uses a documental analysis from the public notice selection of the incubates used by this incubator. The dimensions of the services provided by incubators (infrastructure, professional services and network) and the attributes of these dimensions were selected based on previous studies. These attributes were used in the construction of the interview script and results analysis, aided by qualitative data analysis software for researchers, called NVivo® from QSR International Pty Ltd. The coding was developed based on 146 citations from interviews. High importance was attached to the infrastructure, which was evaluated as excellent. The professional services have received less importance, but they need to be improved. Despite the importance attached to the network, no robust actions were reported by the incubator. The analysis of clusters (or groupings) resulted in a group with hardware companies and another with software companies, resulting in two importance and performance matrixes being built. These matrices suggest the improvement of incubator performance in promotional activities to internal and external network. For hardware developers, access to laboratories is added. The study contributes to investigate the quality of services offered by incubators, especially when using importance and performance matrix.
The professor Robert Kaplan and consultant David Norton proposed the Balanced Scorecard nineteen years ago. From that time, the concept has been adopted by all sorts of organizations - manufacturing and services, for-profit and nonprofit, public and private - in almost all developed and developing nations in the world. During this period, the Balanced Scorecard has evolved from its original purpose as an improved system of performance measurement to become the basis of a new management system that aligns and focuses the organization on actions meant to establish and refine their strategy. This evolution and refinement of the concept of the Balanced Scorecard have been documented by Kaplan and Norton in additional articles in the Harvard Business Review at Harvard University and in several books. But because of the changes that have occurred over the past nineteen years, we seek to highlight the current state of the art and to explain how to become an organization focused on strategy using the Balanced Scorecard. To this end, we review the Scorecard’s literature in recent years, to understand the extent of these applications and the interdependence between tangible and intangible resources, considering not only the performance of the company at one point in time, but its time path and system dynamics.
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