ICPM 2024 · 2024
Indicadores estratégicos y viabilidad financiera en proyectos de innovación digital: aplicación en el sector educativo y turístico
The analysis of the financial viability of an investment project is an essential phase for decision-making which (Gholamzadeh, Goni, & Noman, 2020, vol 238) takes as reference the assessment of the initial investment, budgets, cost of capital, and sensitivity. However, a frequent problem in this type of analysis is usually the low alignment with the strategic indicators that the project's interest groups have defined. The above generates scenarios of uncertainty and a higher level of risk due to lack of knowledge, managerial and financial skills (Wrigley, Nusem, & Straker, 2020), and specifically in the typology of technological projects for innovation. digital, within the framework of services as versatile as education and tourism, due to the characteristics and impacts of this type of interventions. As described, a possible solution for these scenarios is the Balanced Scorecard (BSC) as a tool for project-based strategic initiatives, to help the organization (Karadova, Durkacova, & Kalafusova, 2014). Therefore, as the first objective of this research, the question arises: What indicators or metrics from the client/user perspective, internal business processes, growth and learning, do entrepreneurs in education and tourism services consider for digital innovation and their perhaps contribute to the financial viability of a technological project? The research presents a non-experimental and transversal design with a mixed approach, through integrative review, and application of a survey to service entrepreneurs in education and tourism, as well as directors of technological projects in digital innovation. The first findings focus on the fact that the use of the BSC method is convenient to improve project results.