Management control systems for university spin-off
DOI:
https://doi.org/10.56563/costosygestion.106.2Keywords:
management accounting, information systems, technology-based companiesAbstract
The entrepreneurial mission in universities has led to a paradigm shift, previously thought of as “research at the university”. Now, this research must necessarily be associated with its transfer to the environment, contributing to the development of the territory. This transfer can take place in different ways. This research is focused on analyzing university spinoffs, which are mostly included within the Technology Based Companies (TBC), whose differentiating feature of competitiveness is the intensive use of scientific and technical knowledge. The objective is to identify the phases or stages of university TBEs, management needs and management control systems for their better performance. The research is descriptive, with a qualitative methodology, addressing two cases of university spin-offs arising from an Argentinean public management entity. The results show that, in the University selected as a case study, the presence of different factors recognized by the literature as drivers of technology transfer is evident, while in the two spin-offs analyzed, the stages within the life cycle proposed for EBTs by reference authors and the management control systems used for their planning and control were identified.
Downloads
References
Aceytuno Pérez, M. T. & De Paz Báñez, M. A. (2008), La creación de spin-off universitarias. El caso de la universidad de Huelva. Revista Economía Industrial, (368), 97- 111.
Borello, A. (2000). Plan de negocios. De herramienta de evaluación de una inversión a elaboración de un plan estratégico y operativo. Mcgraw-Hill Interamericana. https://dialnet.unirioja.es/servlet/articulo?codigo=2671589
Bueno, E. (2006). Factores de éxito en la creación de empresas de base tecnológica (EBT). Sociedad & Conocimiento, (9), diciembre
Caldera, A. & Debalde, O. (2010). Performance of Spanish universities in technology transfer: An empirical análisis. Research Policy, 2010, 39(9), 1160-1173. https://www.sciencedirect.com/science/article/abs/pii/S004873331000140X. https://doi.org/10.1016/j.respol.2010.05.016
Chenhall, R. H. (2003). Management control systems design within its organizational context: findings from contingency-based research and directions for the future. Accounting, Organizations and Society, (28), 127-168. https://www.sciencedirect.com/science/article/abs/pii/S0361368201000277 https://doi.org/10.1016/S0361-3682(01)00027-7
Chenhall, R. H. & Morris, D. (1986). The impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. The Accounting Review, (61), 16-35. https://www.jstor.org/stable/247520
Debackere, K. & Veugelers, R., (2005). The role of academic technology transfer organizations in improving industry science. Research Policy, 34(3), 321-342. https://www.sciencedirect.com/science/article/abs/pii/S0048733305000168 https://doi.org/10.1016/j.respol.2004.12.003
Di Gregorio, D. & Shane, S. (2003). Why do some universities generate more startupsthan others. Research Policy, (32), 209-227. https://www.sciencedirect.com/science/article/abs/pii/S0048733302000975. https://doi.org/10.1016/S0048-7333(02)00097-5
Elorz, K. (2003). Las Empresas de Base Tecnológica: motor de futuro en la economía del conocimiento, en La creación de empresas de base tecnológica. Una experiencia práctica. CEIN. https://dialnet.unirioja.es/servlet/articulo?codigo=6513339
Ganzarain, J., Goñi, J. & Zabaleta, N. (2006). La transferencia de tecnología en un contexto educativo cooperativo, Cooperación, Innovación y Conocimiento II: Revista de Investigación en Gestión de la Innovación y Tecnología, 37 (julio-agosto).
Goñi Alegre, B. & Madariaga López I. (2003). Las empresas innovadoras de base tecnológica como fuente de desarrollo económico sostenible. Quinto Congreso de Economía de Navarra. https://www.navarra.es/NR/rdonlyres/ADB42886-C280-4090-A3DD-47383F7FFD3F/79643/24BELENGOI.pdf
Hidalgo, A. (2004). Las nuevas empresas de base tecnológica en los procesos de innovación. Revista de Investigación en Gestión de la Innovación y Tecnología, 21(febrero). https://gc.scalahed.com/recursos/files/r161r/w25568w/Las%20nuevas%20empresas.pdf
Jensen, R. & Thursby, M. (2001). Proofs and prototypes for sale: the licensing of university inventions. American Economic Review, 91(1), 240-259. https://www.aeaweb.org/articles?id=10.1257/aer.91.1.240. https://doi.org/10.1257/aer.91.1.240
Kantis, H., Ishida, M. & Komori, M. (2002). Empresarialidad en economías emergentes: creación y desarrollo de nuevas empresas en América Latina y el Este de Asia. Washington: Banco Interamericano de Desarrollo. https://publications.iadb.org/es/empresarialidad-en-economias-emergentes-creacion-ydesarrollo-de-nuevas-empresas-en-america-latina
Kantis, H. & Angelelli, P. (2020). Emprendimientos de base científica-tecnológica en America Latina. Importancia, desafíos y recomendaciones para el futuro. BID. https://publications.iadb.org/es/emprendimientos-de-base-cientificotecnologica-en-america-latina-importancia-desafios-y
Lara, L. & Sánchez V. (2003). Capital de riesgo: el caso de las pymes tecnológicas: Cómo alinear los intereses de los emprendedores y los capitalistas de riesgo. Debates IESA, IX(1).
Lara, B. y otros (2017). Creación de empresas de base tecnológica desde los Centros Públicos de Investigación. Informe Técnico Red OTRI. Madrid
Ley N° 24521 de Educación Superior. Honorable Congreso de la Nación Argentina.
Magretta, J. (2002, mayo). Why business models matter. Harvard Business Review. Disponible en: https://hbr.org/2002/05/why-business-models-matter. https://designblog.uniandes.edu.co/blogs/dise2102pc/files/2013/08/Why_Business_Models_Matter2.pdf
Merino, C. & Villar, L. (2007). Factores de éxito en los procesos de creación de empresas de base tecnológica. Economía Industrial, (366), 147-167. https://www.mincotur.gob.es/Publicaciones/Publicacionesperiodicas/
EconomiaIndustrial/RevistaEconomiaIndustrial/366/147.pdf
Osterwalder, A. & Pigneur, Y. (2010). Generación de modelos de negocio. España: Deusto.
Palacios, M., del Val, T. y Casanueva, C. (2005). Nuevas empresas de base tecnológica y Business Angels. Revista de Investigación en Gestión de la Innovación y Tecnología. LA I+D QUE TENEMOS. 31(septiembre). https://dialnet.unirioja.es/servlet/articulo?codigo=1284200
Resolución de Consejo Superior 340/20. Plan estratégico. Universidad Nacional del Litoral.
Rippa, P. & Secundo, G. (2018). Digital academic entrepreneurship: The potential of digital technologies on academic entrepreneurship. Technological Forecasting & Social Change, (146), 900-911. https://www.sciencedirect.com/science/article/abs/pii/S0040162517316773. https://doi.org/10.1016/j.techfore.2018.07.013
Rivera, W., Rúa Gómez, C. & Canay Pazos, J. (2018) Prácticas de gestión en empresas de base tecnológica: Análisis en organizaciones colombianas. Revista Opción, 34, Especial N° 18. file:///C:/Users/Sandra%20Canale/Downloads/Dialnet-PracticasDeGestionEnEmpresasDeBaseTecnologica-8369903%20(1).pdf
Secundo, G., De Beer, C., Fai, F & Schutte, C. (2019). Increasing university entrepreneurialism: qualitative insights from the technology transfer office. Measuring Bussines Excellence, 23(3), 253-268. https://www.emerald.com/insight/content/doi/10.1108/MBE-02-2019-0015 https://doi.org/10.1108/MBE-02-2019-0015
Siegel, D. (2015) Academic Entrepreneurship: Time for a Rethink? British Academy of Management 26(4) 582-595. https://onlinelibrary.wiley.com/doi/abs/10.1111/1467-8551.12116. https://doi.org/10.1111/1467-8551.12116
Siegel, D. S., Veugelers, R. & Wright, M., (2007). Technology transfer offices and com-mercialization of university intellectual property: performance and policyimplications. Oxford Review of Economic Policy, 23(4), 640-660. https://academic.oup.com/oxrep/article-abstract/23/4/640/485340?login=false. https://doi.org/10.1093/oxrep/grm036
Siegel, D.S., Waldman, D., Link, A., (2003). Assessing the impact of organizational prac-tices on the relative productivity of university technology transfer offices: anexplanatory study. Research Policy, 32(1), 27-48. https://www.sciencedirect.com/science/article/abs/pii/S0048733301001962. https://doi.org/10.1016/S0048-7333(01)00196-2
Simons, R. (1995). Levers of control: How managers use innovative control systems to drive strategic renewal. Boston: Harvard Business School Press
Veciana, J. M. (2005). La creación de empresas. Un enfoque gerencial. Caja de ahorro y pensiones de Barcelona, “La Caixa”.
Yin, R. (1994): Case Study Research: Design and Methods. Thousand Oaks, CA: Sage Publications.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
The authors who publish in this journal agree to the following terms:
1. The authors retain copyright and guarantee to the journal the right to be the first to publish the work as well as licensed under a Creative Commons Attribution-NonCommercial 4.0 International license. CC BY-NC 4.0.
2. Authors may separately enter into additional agreements for non-exclusive distribution of the version of the work published in the journal (e.g., placing it in an institutional repository or publishing it in a book) with an acknowledgment of its initial publication in this journal.
3. Authors are allowed and encouraged to disseminate their work electronically (e.g., in institutional repositories or on their own website) before and during the submission process, as this can lead to productive exchanges as well as earlier and greater citation of published work.
