Innovation Policy and the Role of Accounting in the Strategic Management of Technology Transfer: A Study in the Scientific, Technological and Innovation Institutions of Northeast Brazil
DOI:
https://doi.org/10.31686/ijier.vol9.iss3.2975Keywords:
Asset accounting;, Innovation Policy;, Intellectual Property;, Asset valuation.Abstract
This research aims to analyze whether Intellectual Property assets of Federal Institutes (FIs) in Northeast Brazil are being measured, accounted for and evidenced in Financial Statements (FSs) of these Scientific, Technological and Innovation Institutions (STIIs).Therefore, in order to achieve the proposed objective, a bibliographic, exploratory, and descriptive research was carried out. This survey was achieved through a qualitative approach from document analysis and collection of secondary data related to innovation policies of FIs, and valuation and accounting of IP assets. The results showed that patent registrations granted and Technology Transfer (TT) are still incipient, although the majority of the Technological Innovation Nuclei (NITs) of Northeast FIs have innovation policies that support intellectual protection of inventions. Even though there are Brazilian Accounting Standards (NBCs) that uphold the process of measuring, recording and disclosing of IP assets, such as NBC TG 04 (R4, 2017a) and NBC TSP 08 (CFC, 2017b), this result can also be due to an absence of structured and guiding procedures within the scope of NITs’ innovation policies.
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References
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Ferreira, A. R. F., Souza, A.L.R.,Silvão, C.F., Marques, E.F., Faria, J.A., & Ribeiro, N.M. (2020). Intellectual property valuation for technology negotiation and transfer: the NIT / IFBA case. Navus, 10, 01-23.https://doi.org/10.22279/navus.2020.v10.p01-23.1046. [Portuguese] DOI: https://doi.org/10.22279/navus.2020.v10.p01-23.1046
Ferreira, A. R. F. & Souza, A. L. R. (2019). Analysis of procedures and criteria necessary for intellectual property valuation for technology transfer within the scope of Technological Innovation Centers (NITs). Cadernos de Prospecção, 12 (5), 1012-1039.http://dx.doi.org/10.9771/cp.v12i5%20Especial.28240.[Portuguese] DOI: https://doi.org/10.9771/cp.v12i5.28240
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Accepted 2021-02-12
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