Valuation Standards as Boundary Objects: Epistemic Pluralism and Strategic Integration in IP Dispute Mediation

경계물로서의 가치평가 기준: 지식재산 분쟁조정에서의 인식론적 다원주의와 전략적 통합

D.K. Kim · European Intellectual Property Review, Vol. 48, No. 9, pp. 578-588 · 2026-08-13 · Thomson Reuters (Sweet & Maxwell)
Abstract

Intellectual property valuation in dispute mediation presents a persistent challenge: parties frequently present incommensurable valuations rooted not in mathematical disagreement but in divergent epistemic frameworks. This article applies Science and Technology Studies concepts to reconceptualise four major valuation standards—IVSC, OECD transfer pricing guidance, ISO 10668, and WIPO procedural frameworks—not as competing technical methodologies but as boundary objects enabling cooperation across distinct epistemic communities. It introduces the Epistemic Convergence Zone (ECZ) model: a four-step framework of Mapping, Selection, Expansion and Settlement through which strategically deployed valuation standards create overlapping zones of legitimacy facilitating settlement.

This material was first published by Thomson Reuters, trading as Sweet & Maxwell, 5 Canada Square, Canary Wharf, London, E14 5AQ, in European Intellectual Property Review (2026) 48 E.I.P.R., Issue 9, 578 and is reproduced by agreement with the publishers. For further details, please see the publishers' website.
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