Decision making about a new technology purchase inside an organization it usually implies a conciliation of different interests and internal perspectives. Considered as a determinant factor for small and medium enterprises productivity, the decision about a new technology adoption incorporates several aspects of perceived value such as functionality, financial effect and service experience. The purpose of the present study is to identify the dynamic of a technological product purchase decision from plurisubjectives hierarchies of value inside small businesses organizations. Using Grounded Theory for the analysis of obtained data and results, the dominant value of the purchase decision is identified, that is, the perceived value dimension that above other dimensions has a higher effect on purchase decision. The conclusion is that dominant value is an outcome from the conciliation of high levels of plurisubjectives hierarchies of value, either naturals or imperatives. A theoretical model is proposed as a reference that aims to be helpful for sales and marketing teams in B2B markets as a support element for the analysis in the purchase process of a technological product.