The identification and classification of contributing factors to technical knowledge valuation at the related commercialisation level using the hierarchical analysis

Mohammad Hossein Zolfaghar Arani, Mahmoud Lari Dashtbayaz, M. Salehi
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引用次数: 1

Abstract

Purpose This study aims to determine the contributing factors to technical knowledge valuation at the related quadruple levels of commercialisation, including the idea, benchtop technical knowledge, prototype technical knowledge and commercialised technical knowledge, and then classify the factors by the valuation objectives. Design/methodology/approach The study method is descriptive-causal, and documentation tools of published scientific research articles in authentic local and international journals were used to extract the contributing factors to technical knowledge valuation. Moreover, the Likert spectrum-based questionnaire is used to determine the weight of each determined component. On the other hand, hierarchical analysis is used based on the extracted results from the distributed classification questionnaire among scholars to determine the allocable weight of each component. Findings The results indicate that at the idea step, the highest ranks among the contributing factors to technical knowledge valuation are for the indicators of innovation rate enhancement, novelty, creation of new products, profitability growth and dependence decline. In the benchtop technical knowledge step, the indicators of profitability growth, product quality enhancement, novelty, production risk drop, innovation rate enhancement, production costs drop, product price competitiveness and independence from rare machinery have the highest impact coefficients on valuation. Moreover, the prioritisation of factors in prototype technical knowledge shows that the indicators of productive risk decline, infrastructure, decrease in product delivery time, productivity growth and profitability growth are the most critical factors in technical knowledge valuation. Finally, profitability growth factors, production cost drop, productive risk drop, creating a new product, product price competitiveness and dependence decline determine the most valuable technical knowledge in the commercialisation phase. Research limitations/implications The most salient innovation of the study involves the development levels of technical knowledge in the commercialisation cycle for determining the contributing factors to technical knowledge valuation and using multivariate decision-making methods to classify the so-called factors. The major limitation can be the context of the study because the paper was carried out by Iranian assessors and specialists using the experiences, opinions and approaches of opinion leaders based on the dominant social, cultural and accounting background of a developing country, not a developed one. Originality/value This paper is applicable because it elucidates the technical knowledge valuation factors for managers and owners of technological and knowledge-based companies to facilitate value determination and register the technical knowledge of innovative products in financial statements for the logical presentation of available intangible assets in the economic unit. Besides, in the high-tech area, collecting information from the contributing factors to technical knowledge valuation provides an opportunity to support intellectual property rights and facilitate transaction processes. Finally, in legal areas, in cases of breaching intellectual property rights relative to technical knowledge, the determination of technical knowledge value provides a solid basis for estimating the damage rate.
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使用层次分析法在相关商业化水平上识别和分类技术知识评估的影响因素
目的本研究旨在确定在相关的商业化四个层面上,包括理念、基准技术知识、原型技术知识和商业化技术知识对技术知识估价的影响因素,然后根据估价目标对这些因素进行分类。设计/方法论/方法研究方法是描述性因果关系,并使用真实的本地和国际期刊上发表的科学研究文章的文档工具来提取技术知识评估的促成因素。此外,使用基于Likert谱的问卷来确定每个确定成分的权重。另一方面,基于学者之间分布式分类问卷的提取结果,采用层次分析法来确定每个成分的可分配权重。研究结果表明,在创意阶段,技术知识价值的贡献因素中,创新率提高、新颖性、新产品创造、盈利能力增长和依赖性下降的指标排名最高。在台式技术知识步骤中,盈利能力增长、产品质量提高、新颖性、生产风险下降、创新率提高、生产成本下降、产品价格竞争力和独立于稀有机械等指标对估值的影响系数最高。此外,原型技术知识中因素的优先级表明,生产风险下降、基础设施、产品交付时间缩短、生产力增长和盈利能力增长等指标是技术知识评估中最关键的因素。最后,盈利能力增长因素、生产成本下降、生产风险下降、创造新产品、产品价格竞争力和依赖性下降决定了商业化阶段最有价值的技术知识。研究局限性/含义该研究最显著的创新涉及商业化周期中技术知识的发展水平,以确定技术知识评估的促成因素,并使用多元决策方法对所谓的因素进行分类。主要限制可能是研究的背景,因为该论文是由伊朗评估员和专家根据发展中国家而非发达国家的主要社会、文化和会计背景,利用意见领袖的经验、意见和方法进行的。原创性/价值本文之所以适用,是因为它阐明了技术型和知识型公司的管理者和所有者的技术知识估值因素,以便于价值确定,并在财务报表中登记创新产品的技术知识,从而在经济单位中合理列报可用无形资产。此外,在高科技领域,从技术知识评估的促成因素中收集信息,为支持知识产权和促进交易过程提供了机会。最后,在法律领域,在侵犯与技术知识相关的知识产权的情况下,技术知识价值的确定为估计损害率提供了坚实的基础。
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来源期刊
CiteScore
6.30
自引率
10.30%
发文量
32
期刊介绍: The International Journal of Innovation Science publishes fundamental and applied research in innovation practices. As the official journal of the International Association of Innovation Professionals (IAOIP), the journal is a forum for the exchange of advanced knowledge in innovation, including emerging technologies and best practices, tools and techniques, metrics, and organization design and culture; as well as the stakeholder engagement, change management, and leadership skills required to ensure innovation succeeds. Areas of Coverage: -Innovation processes, methods, techniques- Individual''s role in Innovation- Improvements in HR, marketing, finance, or other disciplines that enable innovation- Innovation practices in specific industries or countries- Innovation centers, incubators, labs...- Regional or national economic development/policies related to innovation- Innovation competency, skills- Innovation conventions, competitions, or training- Innovation for entrepreneurs-Regional impacts on innovation- Growing innovationthrough university programs- Attracting innovative companies and entrepreneurs
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