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Measuring the Use of Capital Budgeting Techniques with the Postal Questionnaire: A UK Perspective

Author

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  • Roger W. Mills

    (Henley, The Management College, Greenlands, Henley-on-Thames, Oxon, RG9 3AU, England)

Abstract

In earlier issues of Interfaces , the value of results obtained from studies that used the postal questionnaire for research into capital budgeting practices has been questioned. This paper examines the criticisms of earlier studies, which relate to design and interpretation difficulties and the type of respondent typically used, within the context of a new study of practice. Its results support the criticisms concerning design and interpretation difficulties but not those that question the value of responses provided by typical corporate respondents.

Suggested Citation

  • Roger W. Mills, 1988. "Measuring the Use of Capital Budgeting Techniques with the Postal Questionnaire: A UK Perspective," Interfaces, INFORMS, vol. 18(5), pages 81-87, October.
    • Handle: RePEc:inm:orinte:v:18:y:1988:i:5:p:81-87
    DOI: 10.1287/inte.18.5.81
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    Cited by:

    1. Segelod, Esbjörn, 1995. "The capital budgeting manual," Working Papers 1995:4, Uppsala University, Department of Business Studies.
    2. Siziba, Simiso & Hall, John Henry, 2021. "The evolution of the application of capital budgeting techniques in enterprises," Global Finance Journal, Elsevier, vol. 47(C).
    3. Segelod, Esbjorn, 1998. "A note on the survey of project evaluation techniques in major corporations," International Journal of Production Economics, Elsevier, vol. 54(2), pages 207-213, January.

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    Keywords

    decision analysis; accounting;

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