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Mathematical tooling of accounting non-economic characteristics during the assessing process of investment project effectiveness

Author

Listed:
  • Aidar S. Puryaev

    (Kazan Federal University, Russian Federation)

  • Arslan A. Puryaev

    (Moscow State University of Geodesy and Cartography, Russian Federation)

Abstract

A search and analysis of sources (articles, conference materials, reviews) was conducted in the Web of Science Core Collection database from 1975 to March 2018 time period (57 sources) and in the RSCI database to March 2018 (48 sources) on the matter of using and recommendations of certain mathematical tooling in assessing the effectiveness of investment projects, taking into account non-economic characteristics. These 45 cases were identified in 41 sources of mathematical methods application in accounting for non-economic characteristics in the process of assessing the effectiveness of investment projects, their advantages and disadvantages. The recommendations on accounting for easily formalized non-economic indicators in evaluating project effectiveness were developed. Criteria have been established for classifying methods for taking into account non-economic characteristics as those that with a high degree of probability can do this in the value (money) scale. A mathematical tooling is proposed for taking into account difficultly formalized non-economic characteristics in the assessment.

Suggested Citation

  • Aidar S. Puryaev & Arslan A. Puryaev, 2019. "Mathematical tooling of accounting non-economic characteristics during the assessing process of investment project effectiveness," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1114-1135, December.
    • Handle: RePEc:ssi:jouesi:v:7:y:2019:i:2:p:1114-1135
    DOI: 10.9770/jesi.2019.7.2(23)
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    Citations

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    Cited by:

    1. Edmunds Čižo & Olga Lavrinenko & Svetlana Ignatjeva, 2020. "Determinants of financial development of the EU countries in the period 1995-2017," Post-Print hal-02919508, HAL.
    2. N.A. Prodanova & N.S. Plaskova & V.A. Dikikh & L.V. Sotnikova & L.K. Nikandrova & G.A. Skachko, 2019. "Techniques for Assessing the Investment Attractiveness of a Commercial Organization based on Classical Methods of Strategic Economic Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 35-46.
    3. Liudmila Ivanovna Khoruzhy & Malvina Rasulovna Karabasheva & Hafis Ahmed oglu Hajiyev & Natalia Nikolaevna Zhadobina & Natalia Andreevna Alekhina & Rustem Adamovich Shichiyakh, 2020. "Controlled foreign companies: influence on the sovereignty of the national tax base," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 8(2), pages 33-50, December.
    4. Edmunds Čižo & Olga Lavrinenko & Svetlana Ignatjeva, 2020. "Determinants of financial development of the EU countries in the period 1995-2017," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(2), pages 505-522, June.

    More about this item

    Keywords

    non-economic characteristics; assessment of efficiency; impact assessment; project appraisal; mathematical tooling;
    All these keywords.

    JEL classification:

    • O22 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Project Analysis
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management

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