Appraisal of technology transfer among associate companies

Authors

  • Sabrina Porto Machado Universidade Federal de Santa Maria - UFSM https://orcid.org/0000-0003-4286-6171

    Mestra em Ciências Contábeis pela Universidade Federal de Santa Maria - UFSM.

  • Luiz Henrique Figueira Marquezan Universidade Federal de Santa Maria - UFSM https://orcid.org/0000-0003-2935-3099

    Doutor em Ciências Contábeis pela Universidade do Vale do Rio dos Sinos - UNISINOS. Mestre em Ciências Contábeis pela Universidade do Vale do Rio dos Sinos, UNISINOS. Professor do Departamento de Ciências Contábeis da Universidade Federal de Santa Maria - UFSM. Atua no Programa de Pós-graduação em Ciências Contábeis (PPGCC/UFSM), na Linha de Pesquisa em Controladoria.

  • Cristiano Sausen Soares Universidade Federal de Santa Maria - UFSM https://orcid.org/0000-0002-6427-8699

    Doutor em Contabilidade pela Universidade Federal de Santa Catarina - UFSC. Mestre em Administração pela Universidade Federal de Santa Maria - UFSM. Professor adjunto na Universidade Federal de Santa Maria, UFSM, no Departamento de Ciências Contábeis e do Programa de Pós-graduação em Ciências Contábeis.

  • Antônio André Cunha Callado Universidade Federal Rural de Pernambuco - UFRPE https://orcid.org/0000-0002-5704-9265

    Doutor em Administração na área de Estratégias Empresariais (linha de pesquisa em Finanças) pelo Programa de Pós-Graduação em Administração da Universidade Federal da Paraíba - UFPB, e Doutor em Administração na área de Gestão Organizacional (linha de pesquisa em Finanças) pelo Programa de Pós-Graduação em Administração da Universidade Federal de Pernambuco - UFPE. Pós-Doutorado em Controladoria pela University of Portsmouth (2013 - Bolsista CAPES). Professor titular do DADM Universidade Federal Rural de Pernambuco, UFPE.

DOI:

https://doi.org/10.18800/contabilidad.202501.001

Keywords:

Technology transfer, Associate companies, Process institutionalization

Abstract

Constantly questioning the role of institutionalization of interorganizational cost management in technology transfer of associate companies was the paper problem aiming at appraising the role of the institutionalization of interorganizational cost management in technology transfer of associate companies. Prior research studied financial and innovation performance focusing on how to manage stability and acquisition value project in firms. Such researches highlight the need for companies to improve technology transfer processes, which includes improving the cost management approach during technology change among firms. This is a qualitative, descriptive case study method with professionals in direction, management and coordination positions in a cooperative society, Central Sul/Sudeste and CAS as study subjects. The findings evidence a positive influence between technology implementation and exchange, highlighting the automation started by the process team in order to meet the associate needs and to improve operational efficiency. The research emphasizes the lack of a documentation standard, which makes process assessment difficult. It was observed that process institutionalization and effective collaboration are key to the successful transfer of technology. The lack of standardized documentation and the divergence of time and cost measurement evidence the need to improve interorganizational management.

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Published

2025-03-19

How to Cite

Porto Machado, S., Figueira Marquezan, L. H., Sausen Soares, C., & Cunha Callado, A. A. (2025). Appraisal of technology transfer among associate companies. Contabilidad Y Negocios, 20(39), 11–44. https://doi.org/10.18800/contabilidad.202501.001

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Artículos