Resumen

MEDELLIN CABRERA, Enrique Alberto  y  ARELLANO ARELLANO, Alejandro. Technology valuation at universities: Difficulties and proposals. Contad. Adm [online]. 2019, vol.64, n.spe1. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2019.1811.

The valuation of technology is an important part of the technology transfer process. It allows the definition of a price, the determination of a form of payment and the design of the best terms for the technology transfer to interested companies. The most common methods for technology valuation (cost, market and income) are used in companies as well as in universities and research centers. Its application faces different situations and problems, depending on who applies them and where. Despite the abundant literature on the subject, few empirical studies have been published on the difficulties that hinder the valuation of technologies in universities. The objective of this work is to identify the main difficulties faced by technology managers when they value technologies developed in universities, in order to understand the problem and offer proposals for improvement. Our research suggests that in the process of valuation of this type of technologies it is common to find difficulties that can be grouped into four factors: a) Lack of information, b) Little knowledge about valuation methods, c) Level of technology development, and d) Business practice of technology acquisition.

Palabras llave : Technology valuation; difficulties; technology transfer; D45; L24; O30; O32.

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