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Capital Budgeting: A Survey

In: Management Accounting, Organizational Theory and Capital Budgeting

Author

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  • Roger J. Lister

Abstract

The purpose of this chapter is to view the state and prospect of capital budgeting as a field of study. The literature to be considered embraces expositions of the theoretical framework and context of the field, planning models, and empirical surveys. The literature is diverse in emphasis — some say divergent: Industrial engineers, economists, operations research analysts and finance specialists claim [capital budgeting] as their domain. Each has a unique perspective and point of view, each tends to concentrate attention on a different type of problem because of slightly different goals, each tends to use a different set of tools... The literature has tended to diverge from, rather than converge to, a unified whole. (Thompson, 1976, p. 125) Progress since this was written in integration of other aspects of corporate planning with capital budgeting, and in enrichment of theoretical models towards reality and empirical tractibility, has been material. This progress is substantially due to increasing technical facility, increasing interdisciplinary collaboration, and growing sophistication in management training and interest.

Suggested Citation

  • Roger J. Lister, 1984. "Capital Budgeting: A Survey," Palgrave Macmillan Books, in: Management Accounting, Organizational Theory and Capital Budgeting, chapter 4, pages 165-255, Palgrave Macmillan.
    • Handle: RePEc:pal:palchp:978-1-349-07096-1_4
    DOI: 10.1007/978-1-349-07096-1_4
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    Cited by:

    1. Graziano Coller, 2018. "L?eterno divario tra teoria e prassi del pricing nel Management Accounting," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(2), pages 11-33.
    2. Scapens, Robert W., 1992. "The role of case study methods in management accounting research: A personal reflection and reply," The British Accounting Review, Elsevier, vol. 24(4), pages 369-383.

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