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.
References
Adriano, E. & Antunes, M. T. P. (2017). Proposal for measuring patents. Revista de Administração Contemporânea, 21(1), 125-141. https://doi.org/10.1590/1982-7849rac201700123.[Portuguese] DOI: https://doi.org/10.1590/1982-7849rac201700123
Amorim, V. P. (2019). Analysis of the innovation policies of the Federal Institutes of Education, Science and Technology (IFETS) of the Northeast region: an exploratory study. Undergraduate dissertation. Federal Institute of Science and Technology of Bahia.[Portuguese]
Araújo, A.A. & Leitão, C.R.S. (2019). Intangible assets in the public sector: perceptions of federal higher education institutions regarding compliance with NBC TSP 08. REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 9 (3), 10-24.https://doi.org/10.18696/reunir.v9i3. [Portuguese]
Araújo, L. O.,Antenor, M. C., Andrade, J. S., Fernandez, R.F., Araújo, G.G., Carneiro, R.F.,& J.M. (2018). Mapping of industrial property in Northeast Federal Institutes of Education. Cadernos de Prospecção. 11, 284-294. http://dx.doi.org/10.9771/cp.v11i2.23078.[Portuguese] DOI: https://doi.org/10.9771/cp.v11i2.23078
Brasil. (2005). Decree No.5,563 of October 11, 2005. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2005/Decreto/D5563.htm. Access on: 05/02/2020.[Portuguese]
Brasil. (2018). Decree No.9,283 of February 7, 2018. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/decreto/d9283.htm. Accesson: 05/01/2020.[Portuguese]
Brasil. (1976). Law No.6,404 of December 15, 1976. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/leis/l6404consol.htm. Access on: 06/14/2020.[Portuguese]
Brasil. (1993). Law No.8,666 of June 21, 1993. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/leis/l8666cons.htm. Access on: 04/10/2020.[Portuguese]
Brasil. (2004). Law No.10,973 of December 2, 2004. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2004/Lei/L10.973.htm. Access on: 12/20/2019.[Portuguese]
Brasil. (2007). Law No.11,638 of December 28, 2007. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_ato2007-2010/2007/lei/l11638.htm. Access on: 06/28/2020.[Portuguese] DOI: https://doi.org/10.1055/s-2007-1012508
Brasil. (2008). Law No.11,892 of December 29, 2008. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_Ato2007-2010/2008/Lei/L11892.htm. Access on: 07/05/2020.[Portuguese]
Brasil. (2016). Law No.13,243 of January 11, 2016. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_Ato2015-2018/2016/Lei/L13243.htm. Access on: 01/24/2020. [Portuguese]
Cabrera, E. A. M. &Arellano, A. A.(2019). Difficulties of technologies valuation in the university field. Contaduría y Administración, 64 (1), 1-17.http://dx.doi.org/10.22201/fca.24488410e.2019.1811. [Spanish] DOI: https://doi.org/10.22201/fca.24488410e.2019.1811
Conselho Federal de Contabilidade (CFC). (2017a). Brazilian Accounting Standards: NBC TG 04 (R4) - Intangible Assets. Available at: http://www2.cfc.org.br/sisweb/sre/detalhes_sre.aspx?codigo=2017/NBCTG04(R4).Access on: 07/07/2020. [Portuguese]
Conselho Federal de Contabilidade (CFC). (2017b). Brazilian Accounting Standards: NBC TSP 08 - Intangible Assets. Available at: http://www2.cfc.org.br/sisweb/sre/detalhes_sre.aspx?Codigo=2017/NBCTSP08&arquivo=NBCTSP08. docx. Access on: 02/05/2020. [Portuguese]
Controladoria Geral da União (CGU) (2019). Sistema Eletrônico do Serviço de Informação ao Cidadão (e-SIC). Accounting Statements. Available at: https://esic.cgu.gov.br/sistema/Pedido/DetalhePedido.aspx?id=Zhx9upI89f0=. Access on: 05/26/2020. [Portuguese]
Emmendoerfer, M. L. (2019). Innovation and Entrepreneurship in the Public Sector. Brasília, Brasil: Editora ENAP. [Portuguese]
Ferraz, F. G. L. (2009). Accounting for intangible assets related to companies' industrial property: an assessment of their disclosure. Undergraduate dissertation. University of Sao Paulo. [Portuguese]
Ferreira, A. R. F. (2019). Intellectual property valuation for technology negotiation and transfer: an applied study on methodologies for patent valuation - the NIT / IFBA case. Master’s thesis. Federal Institute of Education, Science and Technology of Bahia. [Portuguese]
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]
Gil, A.C. (2002). How to design research projects. (4th ed.). São Paulo, Brasil: Editora Atlas. [Portuguese]
Gil, A.C. (2008). Methods and techniques of social research. (6th ed.). São Paulo, Brasil: Editora Atlas. [Portuguese]
Guimarães, Y. B. T., Kniess, C. T., Maccari, E.A., & Quonoan, L. (2014). Patent valuation: the case of a technological innovation nucleus of a Brazilian research institution.Exacta – Engenharia de Produção, 12 (2), 161-172.https://doi.org/10.5585/exactaep.v12n2.4843. [Portuguese] DOI: https://doi.org/10.5585/exactaep.v12n2.4843
Hendriksen, E. S. & Van Breda, M. F. (1999). Accounting Theory. (5th ed.). São Paulo, Brasil: Editora Altas. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Alagoas (2018). Accounting statements. Available at: https://www2.ifal.edu.br/o-ifal/administracao/arquivos/Demonstracoescontaabeis4otrimestrede2018.pdf. Accesso on:06/23/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Alagoas (2017). Resolution No.06/CS of June 12, 2017. Available at: https://www2.ifal.edu.br/o-ifal/institucional/orgaos-colegiados/conselho-superior/arquivos/resolucao-no-06-cs-2017-dispoe-sobre-propriedade-e-gestao-de-direitos-sobre-propriedade-intelectual.pdf/view. Access on: 03/19/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Bahia (2019). Innovation Policy – Resolution No.64 of October 17, 2019. Available at: https://portal.ifba.edu.br/prpgi/noticias/2019/pdf/politica-inovacao-ifba.pdf. Accesso on:01/25/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Bahia (2018). 2018 Management Report.Available at: https://portal.ifba.edu.br/proap/transparencia-arquivos/relatorios-de-gestao-do-ifba/2018-relatorio-de-gestao-tcu.pdf/view. Access on: 06/29/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Bahia (2017). About the Innovation Department. Available at: http://www.prpgi.ifba.edu.br/sobre-o-departamento-de-inovacao. Access on: 04/06/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia Baiano (2018). Financial Statements and Explanatory Notes. Available at: https://ifbaiano.edu.br/portal/wp-content/uploads/2016/03/Demonstra%C3%A7%C3%B5es-Cont%C3%A1beis-4%C2%BA-trimestre-2018.pdf. Access on: 06/07/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia Baiano (2016). Internal Regulation – CONSUP Resolution No.35 of September 1, 2016. Available at: http://ifbaiano.edu.br/portal/pesquisa/wp-content/uploads/sites/3/2017/03/Regimento_NIT.pdf. Access on: 01/09/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia Baiano (2018). Management report. Available at: https://ifbaiano.edu.br/portal/wp-content/uploads/2019/06/Relat%C3%B3rio-de-Gest%C3%A3o-2018.pdf. Access on: 05/24/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Ceará (2019). Innovation Policy Draft of February 15, 2019. Available at: https://ifce.edu.br/noticias/politica-de-inovacao-recebe-contribuicoes-ate-dia-01-03/politica-de-inovacao-ifce-1.pdf/view. Access on: 01/15/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Ceará (2018). Accountability. Available at: https://ifce.edu.br/instituto/documentos-institucionais/processo-de-contas/processo-de-contas-exercicio-2018/view. Access on: 06/20/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Ceará (2011). Resolution No.05 of February 4, 2011. Available at: https://ifce.edu.br/prpi/documentos-1/consup/resolucoes/resolucao-consup-ndeg-005-2011-politica-de-inovacao-tecnologica-do-ifce-e-regulamenta-nit/. Access on: 01/15/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Maranhão (2018). Accounting statements. Available at: https://portal.ifma.edu.br/prestacao-de-contas/prestacao-de-contas-2018/. Acess on: 06/27/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Maranhão (2017). Resolution No.111 of April 24, 2017. Available at: https://prpgi.ifma.edu.br/wp-content/uploads/sites/35/2019/04/Resolu%C3%A7%C3%A3o-111_2017_Pol%C3%ADtica-de-Inova%C3%A7%C3%A3o-IFMA.pdf. Access on: 01/18/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Paraíba (2018). Accounting statements. Available at: http://www.ifpb.edu.br/praf/assuntos/documentos-praf/area7/balanco-patrimonial-4-trimestre-ifpb-2018.pdf. Access on: 06/15/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Paraíba (2017). Innovation Policy - CS ad Referendum Resolution No.13 of May 22, 2017. Available at: http://www.ifpb.edu.br/orgaoscolegiados/consuper/resolucoes/2017/ad-referendum/resolucao-no-13/view. Access on: 01/18/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Pernambuco (2018). Management report. Available at: https://portal.ifpe.edu.br/o-ifpe/desenvolvimento-institucional/relatorios-de-gestao. Access on: 06/12/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Pernambuco (2015). Resolution No.31 of July 2, 2015. Available at: https://portal.ifpe.edu.br/o-ifpe/conselho-superior/resolucoes/resolucoes-2015/resolucao-31-2015-politica-de-propriedade-intelectual-transferencia-de-tecnologia-e-inovacao-do-ifpe.pdf. Access on: 01/22/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Piauí (2018). Accounting statements. Available at: https://www.ifpi.edu.br/acesso-a-informacao/auditorias/relatorios-de-gestao/2018/balanco-patrimonial-26431_2018/view. Access on: 07/04/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Piauí (2015). Resolution No.28 of December 29, 2015. Available at: https://docplayer.com.br/58692806-Resolucao-n-028-conselho-superior.html. Access on: 01/17/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (2017). Resolution No.09 of June 1, 2017- IFRN's Scientific and Technological Development Policy for Innovation and Entrepreneurship. Available at: http://portal.ifrn.edu.br/pesquisa/nit/politica-de-inovacao-do-ifrn/view. Access on:01/27/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (2018). Management report. Available at: https://portal.ifrn.edu.br/acessoainformacao/relatorios-de-gestao/2018-relatorio-de-gestao/view. Access on: 06/23/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Sergipe (2019). Innovation Policy. Available at: http://www.ifs.edu.br/politica-de-inovacao-dinove. Accesson: 01/07/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Sergipe (2018). Management report. Available at: http://www.ifs.edu.br/images/gestao2018.pdf. Access on: 06/28/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Sertão Pernambucano (2017). Resolução nº 34 do Conselho Superior de 26 de outubro de 2017 - Políticas de Inovação. Available at: https://www.ifsertao-pe.edu.br/images/Pro-Reitorias/Propip/NIT/NovosDocs/Resoluo%2034-2017%20Poltica%20de%20Inovao.pdf. Access on: 01/20/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Sertão Pernambucano (2018). Management report. Available at: https://www.ifsertao-pe.edu.br/images/Consup/2019/Resoluo%20n%2020.%20Relat.Gestor-mesclado.pdf. Access on: 02/03/2020.[Portuguese]
Iudícibus, S. (2010). Introductory Accounting. (11th ed.). São Paulo, Brasil: Editora Atlas. [Portuguese]
Júnior, A. M. O. & Almeida, J. J. M. (2019). Analysis of the interrelationships of university patents from a market perspective. Navus, 9 (4), 139-160. https://doi.org/10.22279/navus.2019.v9n4.p139-160.907.[Portuguese] DOI: https://doi.org/10.22279/navus.2019.v9n4.p139-160.907
Kupfer, D.& Hasenclever, L. (2013).Industrial Economics: Theoretical Foundations and Evolutionary Practices in Brazil. (2nd ed.). Rio de Janeiro, Brasil: Elsevier. [Portuguese]
Lopes, B. Amaral, J. N. & Caldas, R. W. (2008). Public Policies: Concepts and Practices. Belo Horizonte: Sebrae. Available at: http://www.mp.ce.gov.br/nespeciais/promulher/manuais/MANUAL%20DE%20POLITICAS%20P%C3%9ABLICAS.pdf. Access on: 06/07/2020. [Portuguese]
Ministério da Ciência, Tecnologia, Inovações e Comunicações (2019). 2017 FORMICT Report. Intellectual Property Policy of Scientific, Technological and Innovation Institutions in Brazil. Brasília. Available at: http://www.mctic.gov.br/mctic/export/sites/institucional/tecnologia/propriedade_intelectual/arquivos/Relatorio-Consolidado-Ano-Base-2017.pdf. Access on: 02/18/2020. [Portuguese]
Ministério da Fazenda (MF). Secretaria do Tesouro Nacional (2019). Accounting Manual Applied to the Public Sector (8th ed.). Brasília. Available at: https://sisweb.tesouro.gov.br/apex/f?p=2501:9::::9:P9_ID_PUBLICACAO:31484. Access on: 06/10/2020. [Portuguese]
Nazareno, C. (2016). The Changes Promoted by Law No.13,243 of January 11, 2016 (New Legal Framework for Science, Technology and Innovation) and its impacts on the Sector. Chamber of Deputies. Available at: https://www2.camara.leg.br/atividade-legislativa/estudos-e-notas-tecnicas/publicacoes-da-consultoria-legislativa/areas-da-conle/tema11/2016_7581_mudancas-promovidas-pela-lei-13-243-marco-legal-cti-claudio-nazareno. Access on: 06/08/2020. [Portuguese]
OECD/Eurostat.(2018). Oslo Manual: Guidelines for Collecting, ReportingandUsing Data on Innovation, 4th Edition, The Measurement of Scientific, TechnologicalandInnovationActivities, OECD Publishing, Paris/Eurostat, Luxembourg. https://doi.org/10.1787/9789264304604-en. DOI: https://doi.org/10.1787/9789264304604-en
Pakes, P. R., Borrás, M.A.A., Torkomian, A.L.V., Gomes, A.O., & Silva, B.B. (2018). The perception of technological innovation centers in the state of São Paulo regarding the barriers to university-company technology transfer. Tecnológica, 22 (2), 120-127.http://dx.doi.org/10.17058/tecnolog.v22i2.12028. [Portuguese] DOI: https://doi.org/10.17058/tecnolog.v22i2.12028
Prodanov, C. C. & Freitas, E. C. (2013). Methodology of scientific work: methods and techniques of research and academic work. (2nd ed.). Novo Hamburgo, Brasil: Feevale. [Portuguese]
Ritta, C. O. & Ensslin, S. R. (2010). Investigation on the relationship between intangible assets and financial variables: a study on Brazilian companies belonging to IBovespa index in 2007 and 2008. Proceedings of the 10th USP Controllership and Accounting Congress, São Paulo-SP, July 26th to 27th, pp. 1-18. [Portuguese]
Santos, W. P. C. (2019). Intellectual Property Concepts and Applications.v.2. Salvador, Brasil: IFBA. Available at: http://www.profnit.org.br/wp-content/uploads/2020/07/PROFNIT-Serie-Conceitos-e-Aplica%C3%A7%C3%B5es-de-Propriedade-Intelectual-Volume-II-PDF_compressed-1.pdf. Access on: 06/06/2020. [Portuguese]
Schumpeter, J. A. (1984). Capitalism, socialism and democracy. Rio de Janeiro, Brasil: Zahar.[Portuguese]
Severino, A. J. (2007). Methodology of scientific work. (23rd ed.). São Paulo, Brasil: Cortez. [Portuguese]
Souza, J. R. (2020). The Role of Innovation and Intellectual Property Policy as an Inducer of Applied Technological Production: A Study at the Federal Institute of Education, Science and Technology of Bahia. Master's thesis. Federal Institute of Education, Science and Technology of Bahia. [Portuguese]
Távora, L.,Dias, A., Melo, L., & Kelner, S.(2015). Federal Institutes of Education, Science and Technology and Support for Technological Innovation: Analysis and Recommendations. In: XVI Latin-Iberoamerican Congress on Technology Management - ALTEC - Inovação para além da tecnologia, Porto Alegre – RS, October 19th to 22nd, pp. 1-17. [Portuguese]
Teodoro, A. F. O. (2015). Valuation of obtaining and applying process of bioremediation with fungi in environments impacted by oil. Doctoral dissertation. Federal University of Bahia. [Portuguese]
Adriano, E. & Antunes, M. T. P. (2017). Proposal for measuring patents. Revista de Administração Contemporânea, 21(1), 125-141. https://doi.org/10.1590/1982-7849rac201700123.[Portuguese] DOI: https://doi.org/10.1590/1982-7849rac201700123
Amorim, V. P. (2019). Analysis of the innovation policies of the Federal Institutes of Education, Science and Technology (IFETS) of the Northeast region: an exploratory study. Undergraduate dissertation. Federal Institute of Science and Technology of Bahia.[Portuguese]
Araújo, A.A. & Leitão, C.R.S. (2019). Intangible assets in the public sector: perceptions of federal higher education institutions regarding compliance with NBC TSP 08. REUNIR: Revista de Administração, Contabilidade e Sustentabilidade, 9 (3), 10-24.https://doi.org/10.18696/reunir.v9i3. [Portuguese] DOI: https://doi.org/10.18696/reunir.v9i3.912
Araújo, L. O.,Antenor, M. C., Andrade, J. S., Fernandez, R.F., Araújo, G.G., Carneiro, R.F.,& J.M. (2018). Mapping of industrial property in Northeast Federal Institutes of Education. Cadernos de Prospecção. 11, 284-294. http://dx.doi.org/10.9771/cp.v11i2.23078.[Portuguese] DOI: https://doi.org/10.9771/cp.v11i2.23078
Brasil. (2005). Decree No.5,563 of October 11, 2005. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2005/Decreto/D5563.htm. Access on: 05/02/2020.[Portuguese]
Brasil. (2018). Decree No.9,283 of February 7, 2018. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_ato2015-2018/2018/decreto/d9283.htm. Accesson: 05/01/2020.[Portuguese]
Brasil. (1976). Law No.6,404 of December 15, 1976. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/leis/l6404consol.htm. Access on: 06/14/2020.[Portuguese]
Brasil. (1993). Law No.8,666 of June 21, 1993. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/leis/l8666cons.htm. Access on: 04/10/2020.[Portuguese]
Brasil. (2004). Law No.10,973 of December 2, 2004. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_Ato2004-2006/2004/Lei/L10.973.htm. Access on: 12/20/2019.[Portuguese]
Brasil. (2007). Law No.11,638 of December 28, 2007. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_ato2007-2010/2007/lei/l11638.htm. Access on: 06/28/2020.[Portuguese] DOI: https://doi.org/10.1055/s-2007-1012508
Brasil. (2008). Law No.11,892 of December 29, 2008. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_Ato2007-2010/2008/Lei/L11892.htm. Access on: 07/05/2020.[Portuguese]
Brasil. (2016). Law No.13,243 of January 11, 2016. Brazilian Republic Presidency. Available at: http://www.planalto.gov.br/ccivil_03/_Ato2015-2018/2016/Lei/L13243.htm. Access on: 01/24/2020. [Portuguese]
Cabrera, E. A. M. &Arellano, A. A.(2019). Difficulties of technologies valuation in the university field. Contaduría y Administración, 64 (1), 1-17.http://dx.doi.org/10.22201/fca.24488410e.2019.1811. [Spanish] DOI: https://doi.org/10.22201/fca.24488410e.2019.1811
Conselho Federal de Contabilidade (CFC). (2017a). Brazilian Accounting Standards: NBC TG 04 (R4) - Intangible Assets. Available at: http://www2.cfc.org.br/sisweb/sre/detalhes_sre.aspx?codigo=2017/NBCTG04(R4).Access on: 07/07/2020. [Portuguese]
Conselho Federal de Contabilidade (CFC). (2017b). Brazilian Accounting Standards: NBC TSP 08 - Intangible Assets. Available at: http://www2.cfc.org.br/sisweb/sre/detalhes_sre.aspx?Codigo=2017/NBCTSP08&arquivo=NBCTSP08. docx. Access on: 02/05/2020. [Portuguese]
Controladoria Geral da União (CGU) (2019). Sistema Eletrônico do Serviço de Informação ao Cidadão (e-SIC). Accounting Statements. Available at: https://esic.cgu.gov.br/sistema/Pedido/DetalhePedido.aspx?id=Zhx9upI89f0=. Access on: 05/26/2020. [Portuguese]
Emmendoerfer, M. L. (2019). Innovation and Entrepreneurship in the Public Sector. Brasília, Brasil: Editora ENAP. [Portuguese]
Ferraz, F. G. L. (2009). Accounting for intangible assets related to companies' industrial property: an assessment of their disclosure. Undergraduate dissertation. University of Sao Paulo. [Portuguese]
Ferreira, A. R. F. (2019). Intellectual property valuation for technology negotiation and transfer: an applied study on methodologies for patent valuation - the NIT / IFBA case. Master’s thesis. Federal Institute of Education, Science and Technology of Bahia. [Portuguese]
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
Gil, A.C. (2002). How to design research projects. (4th ed.). São Paulo, Brasil: Editora Atlas. [Portuguese]
Gil, A.C. (2008). Methods and techniques of social research. (6th ed.). São Paulo, Brasil: Editora Atlas. [Portuguese]
Guimarães, Y. B. T., Kniess, C. T., Maccari, E.A., & Quonoan, L. (2014). Patent valuation: the case of a technological innovation nucleus of a Brazilian research institution.Exacta – Engenharia de Produção, 12 (2), 161-172.https://doi.org/10.5585/exactaep.v12n2.4843. [Portuguese] DOI: https://doi.org/10.5585/exactaep.v12n2.4843
Hendriksen, E. S. & Van Breda, M. F. (1999). Accounting Theory. (5th ed.). São Paulo, Brasil: Editora Altas. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Alagoas (2018). Accounting statements. Available at: https://www2.ifal.edu.br/o-ifal/administracao/arquivos/Demonstracoescontaabeis4otrimestrede2018.pdf. Accesso on:06/23/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Alagoas (2017). Resolution No.06/CS of June 12, 2017. Available at: https://www2.ifal.edu.br/o-ifal/institucional/orgaos-colegiados/conselho-superior/arquivos/resolucao-no-06-cs-2017-dispoe-sobre-propriedade-e-gestao-de-direitos-sobre-propriedade-intelectual.pdf/view. Access on: 03/19/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Bahia (2019). Innovation Policy – Resolution No.64 of October 17, 2019. Available at: https://portal.ifba.edu.br/prpgi/noticias/2019/pdf/politica-inovacao-ifba.pdf. Accesso on:01/25/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Bahia (2018). 2018 Management Report.Available at: https://portal.ifba.edu.br/proap/transparencia-arquivos/relatorios-de-gestao-do-ifba/2018-relatorio-de-gestao-tcu.pdf/view. Access on: 06/29/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Bahia (2017). About the Innovation Department. Available at: http://www.prpgi.ifba.edu.br/sobre-o-departamento-de-inovacao. Access on: 04/06/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia Baiano (2018). Financial Statements and Explanatory Notes. Available at: https://ifbaiano.edu.br/portal/wp-content/uploads/2016/03/Demonstra%C3%A7%C3%B5es-Cont%C3%A1beis-4%C2%BA-trimestre-2018.pdf. Access on: 06/07/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia Baiano (2016). Internal Regulation – CONSUP Resolution No.35 of September 1, 2016. Available at: http://ifbaiano.edu.br/portal/pesquisa/wp-content/uploads/sites/3/2017/03/Regimento_NIT.pdf. Access on: 01/09/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia Baiano (2018). Management report. Available at: https://ifbaiano.edu.br/portal/wp-content/uploads/2019/06/Relat%C3%B3rio-de-Gest%C3%A3o-2018.pdf. Access on: 05/24/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Ceará (2019). Innovation Policy Draft of February 15, 2019. Available at: https://ifce.edu.br/noticias/politica-de-inovacao-recebe-contribuicoes-ate-dia-01-03/politica-de-inovacao-ifce-1.pdf/view. Access on: 01/15/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Ceará (2018). Accountability. Available at: https://ifce.edu.br/instituto/documentos-institucionais/processo-de-contas/processo-de-contas-exercicio-2018/view. Access on: 06/20/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Ceará (2011). Resolution No.05 of February 4, 2011. Available at: https://ifce.edu.br/prpi/documentos-1/consup/resolucoes/resolucao-consup-ndeg-005-2011-politica-de-inovacao-tecnologica-do-ifce-e-regulamenta-nit/. Access on: 01/15/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Maranhão (2018). Accounting statements. Available at: https://portal.ifma.edu.br/prestacao-de-contas/prestacao-de-contas-2018/. Acess on: 06/27/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Maranhão (2017). Resolution No.111 of April 24, 2017. Available at: https://prpgi.ifma.edu.br/wp-content/uploads/sites/35/2019/04/Resolu%C3%A7%C3%A3o-111_2017_Pol%C3%ADtica-de-Inova%C3%A7%C3%A3o-IFMA.pdf. Access on: 01/18/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Paraíba (2018). Accounting statements. Available at: http://www.ifpb.edu.br/praf/assuntos/documentos-praf/area7/balanco-patrimonial-4-trimestre-ifpb-2018.pdf. Access on: 06/15/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia da Paraíba (2017). Innovation Policy - CS ad Referendum Resolution No.13 of May 22, 2017. Available at: http://www.ifpb.edu.br/orgaoscolegiados/consuper/resolucoes/2017/ad-referendum/resolucao-no-13/view. Access on: 01/18/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Pernambuco (2018). Management report. Available at: https://portal.ifpe.edu.br/o-ifpe/desenvolvimento-institucional/relatorios-de-gestao. Access on: 06/12/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Pernambuco (2015). Resolution No.31 of July 2, 2015. Available at: https://portal.ifpe.edu.br/o-ifpe/conselho-superior/resolucoes/resolucoes-2015/resolucao-31-2015-politica-de-propriedade-intelectual-transferencia-de-tecnologia-e-inovacao-do-ifpe.pdf. Access on: 01/22/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Piauí (2018). Accounting statements. Available at: https://www.ifpi.edu.br/acesso-a-informacao/auditorias/relatorios-de-gestao/2018/balanco-patrimonial-26431_2018/view. Access on: 07/04/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Piauí (2015). Resolution No.28 of December 29, 2015. Available at: https://docplayer.com.br/58692806-Resolucao-n-028-conselho-superior.html. Access on: 01/17/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (2017). Resolution No.09 of June 1, 2017- IFRN's Scientific and Technological Development Policy for Innovation and Entrepreneurship. Available at: http://portal.ifrn.edu.br/pesquisa/nit/politica-de-inovacao-do-ifrn/view. Access on:01/27/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (2018). Management report. Available at: https://portal.ifrn.edu.br/acessoainformacao/relatorios-de-gestao/2018-relatorio-de-gestao/view. Access on: 06/23/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Sergipe (2019). Innovation Policy. Available at: http://www.ifs.edu.br/politica-de-inovacao-dinove. Accesson: 01/07/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia de Sergipe (2018). Management report. Available at: http://www.ifs.edu.br/images/gestao2018.pdf. Access on: 06/28/2020. [Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Sertão Pernambucano (2017). Resolução nº 34 do Conselho Superior de 26 de outubro de 2017 - Políticas de Inovação. Available at: https://www.ifsertao-pe.edu.br/images/Pro-Reitorias/Propip/NIT/NovosDocs/Resoluo%2034-2017%20Poltica%20de%20Inovao.pdf. Access on: 01/20/2020.[Portuguese]
Instituto Federal de Educação, Ciência e Tecnologia do Sertão Pernambucano (2018). Management report. Available at: https://www.ifsertao-pe.edu.br/images/Consup/2019/Resoluo%20n%2020.%20Relat.Gestor-mesclado.pdf. Access on: 02/03/2020.[Portuguese]
Iudícibus, S. (2010). Introductory Accounting. (11th ed.). São Paulo, Brasil: Editora Atlas. [Portuguese]
Júnior, A. M. O. & Almeida, J. J. M. (2019). Analysis of the interrelationships of university patents from a market perspective. Navus, 9 (4), 139-160. https://doi.org/10.22279/navus.2019.v9n4.p139-160.907.[Portuguese] DOI: https://doi.org/10.22279/navus.2019.v9n4.p139-160.907
Kupfer, D.& Hasenclever, L. (2013).Industrial Economics: Theoretical Foundations and Evolutionary Practices in Brazil. (2nd ed.). Rio de Janeiro, Brasil: Elsevier. [Portuguese]
Lopes, B. Amaral, J. N. & Caldas, R. W. (2008). Public Policies: Concepts and Practices. Belo Horizonte: Sebrae. Available at: http://www.mp.ce.gov.br/nespeciais/promulher/manuais/MANUAL%20DE%20POLITICAS%20P%C3%9ABLICAS.pdf. Access on: 06/07/2020. [Portuguese]
Ministério da Ciência, Tecnologia, Inovações e Comunicações (2019). 2017 FORMICT Report. Intellectual Property Policy of Scientific, Technological and Innovation Institutions in Brazil. Brasília. Available at: http://www.mctic.gov.br/mctic/export/sites/institucional/tecnologia/propriedade_intelectual/arquivos/Relatorio-Consolidado-Ano-Base-2017.pdf. Access on: 02/18/2020. [Portuguese]
Ministério da Fazenda (MF). Secretaria do Tesouro Nacional (2019). Accounting Manual Applied to the Public Sector (8th ed.). Brasília. Available at: https://sisweb.tesouro.gov.br/apex/f?p=2501:9::::9:P9_ID_PUBLICACAO:31484. Access on: 06/10/2020. [Portuguese]
Nazareno, C. (2016). The Changes Promoted by Law No.13,243 of January 11, 2016 (New Legal Framework for Science, Technology and Innovation) and its impacts on the Sector. Chamber of Deputies. Available at: https://www2.camara.leg.br/atividade-legislativa/estudos-e-notas-tecnicas/publicacoes-da-consultoria-legislativa/areas-da-conle/tema11/2016_7581_mudancas-promovidas-pela-lei-13-243-marco-legal-cti-claudio-nazareno. Access on: 06/08/2020. [Portuguese]
OECD/Eurostat.(2018). Oslo Manual: Guidelines for Collecting, ReportingandUsing Data on Innovation, 4th Edition, The Measurement of Scientific, TechnologicalandInnovationActivities, OECD Publishing, Paris/Eurostat, Luxembourg. https://doi.org/10.1787/9789264304604-en. DOI: https://doi.org/10.1787/9789264304604-en
Pakes, P. R., Borrás, M.A.A., Torkomian, A.L.V., Gomes, A.O., & Silva, B.B. (2018). The perception of technological innovation centers in the state of São Paulo regarding the barriers to university-company technology transfer. Tecnológica, 22 (2), 120-127.http://dx.doi.org/10.17058/tecnolog.v22i2.12028. [Portuguese] DOI: https://doi.org/10.17058/tecnolog.v22i2.12028
Prodanov, C. C. & Freitas, E. C. (2013). Methodology of scientific work: methods and techniques of research and academic work. (2nd ed.). Novo Hamburgo, Brasil: Feevale. [Portuguese]
Ritta, C. O. & Ensslin, S. R. (2010). Investigation on the relationship between intangible assets and financial variables: a study on Brazilian companies belonging to IBovespa index in 2007 and 2008. Proceedings of the 10th USP Controllership and Accounting Congress, São Paulo-SP, July 26th to 27th, pp. 1-18. [Portuguese]
Santos, W. P. C. (2019). Intellectual Property Concepts and Applications.v.2. Salvador, Brasil: IFBA. Available at: http://www.profnit.org.br/wp-content/uploads/2020/07/PROFNIT-Serie-Conceitos-e-Aplica%C3%A7%C3%B5es-de-Propriedade-Intelectual-Volume-II-PDF_compressed-1.pdf. Access on: 06/06/2020. [Portuguese]
Schumpeter, J. A. (1984). Capitalism, socialism and democracy. Rio de Janeiro, Brasil: Zahar.[Portuguese]
Severino, A. J. (2007). Methodology of scientific work. (23rd ed.). São Paulo, Brasil: Cortez. [Portuguese]
Souza, J. R. (2020). The Role of Innovation and Intellectual Property Policy as an Inducer of Applied Technological Production: A Study at the Federal Institute of Education, Science and Technology of Bahia. Master's thesis. Federal Institute of Education, Science and Technology of Bahia. [Portuguese]
Távora, L.,Dias, A., Melo, L., & Kelner, S.(2015). Federal Institutes of Education, Science and Technology and Support for Technological Innovation: Analysis and Recommendations. In: XVI Latin-Iberoamerican Congress on Technology Management - ALTEC - Inovação para além da tecnologia, Porto Alegre – RS, October 19th to 22nd, pp. 1-17. [Portuguese]
Teodoro, A. F. O. (2015). Valuation of obtaining and applying process of bioremediation with fungi in environments impacted by oil. Doctoral dissertation. Federal University of Bahia. [Portuguese]
Downloads
Published
Issue
Section
License
Copyright (c) 2021 Rosana de Jesus Santana Nascimento, André Luis Rocha de Souza, Marcelo Santana Silva , Jerisnaldo Matos Lopes , Maria Valesca Damásio de Carvalho Silva
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
Copyrights for articles published in IJIER journals are retained by the authors, with first publication rights granted to the journal. The journal/publisher is not responsible for subsequent uses of the work. It is the author's responsibility to bring an infringement action if so desired by the author for more visit Copyright & License.
How to Cite
Accepted 2021-02-12
Published 2021-03-01
Most read articles by the same author(s)
- João Paulo dos Santos Simplício, André Luis Rocha de Souza, Maria Inês Corrêa Marques, Interactions Between University-Company-Government and the Entrepreneurial Ecosystems , International Journal for Innovation Education and Research: Vol. 9 No. 10 (2021): International Journal for Innovation Education and Research