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

Authors

  • Rosana de Jesus Santana Nascimento Federal University of Bahia image/svg+xml
  • André Luis Rocha de Souza Federal University of Bahia image/svg+xml
  • Marcelo Santana Silva Federal University of Bahia image/svg+xml
  • Jerisnaldo Matos Lopes
  • Maria Valesca Damásio de Carvalho Silva Federal University of Bahia image/svg+xml

DOI:

https://doi.org/10.31686/ijier.vol9.iss3.2975

Keywords:

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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Author Biographies

André Luis Rocha de Souza, Federal University of Bahia

Professor at the Federal Institute of Bahia - IFBA, Professional Master’s Program in Intellectual Property and Technology Transfer for Innovation - PROFNIT - PROFNIT/IFBA Salvador-Bahia, Brazil.

Marcelo Santana Silva , Federal University of Bahia

Professor at the Federal Institute of Bahia - IFBA, Professional Master’s Program in Intellectual Property and Technology Transfer for Innovation - PROFNIT - PROFNIT/IFBA Salvador-Bahia, Brazil.

Jerisnaldo Matos Lopes

Professor at the Faculty of Technology and Sciences - FTC, Salvador-Bahia, Brazil.

 

Maria Valesca Damásio de Carvalho Silva, Federal University of Bahia

Professor at the Federal University of Bahia - UFBA, Salvador-Bahia, Brazil.

 

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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]

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]

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01-03-2021

How to Cite

Nascimento, R. de J. S., Souza, A. L. R. de, Santana Silva , M. ., Matos Lopes , J. . . ., & Silva, M. V. D. de C. (2021). 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 . International Journal for Innovation Education and Research, 9(3), 77–99. https://doi.org/10.31686/ijier.vol9.iss3.2975

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