Designing a key Performance Indicator System for Technological Innovation Audit at Firm's Level: A Framework and an Empirical Study

摘要

This research aims at taking a further step in developing a methodology framework of innovation performance audit. With adopting the ideology of performance measurement system, a framework of key performance indicator (KPI) system including three level issues of 'what is input', 'what is done' and 'what happens' is designed for technological innovation audit, which can reflect the performance of technological innovation at firm's level comprehensively. Furthermore, a questionnaire survey online is conducted to test the validity of the key performance indicator system. Based on data analysis, the KPI system is proved to be effective as a whole, of which most indicators not only are important, but also could be measured easily in firms. Finally, in-depth innovation performance audit of four hi-tech firms is taken as a case study to verify the validity of the KPI system.