Problems of Capital Budgeting Practices: Link to the Extension of Management Accounting

• Shinoda Tomonari

  Graduate School of Economics and Business, Hokkaido University

Bibliographic Information

Other Title

• 資本予算実務の課題―管理会計の拡張と資本予算実務―
• シホン ヨサン ジツム ノ カダイ : カンリ カイケイ ノ カクチョウ ト シホン ヨサン ジツム

Abstract

This paper discusses the problems of capital budgeting practices in association with extension of Management accounting. In terms of that, the aim of this paper is addressing the important points of current issues on capital budgeting practices. This paper discusses many issues including change of capital budgeting methods, customized net present value method, ex-post follow-up process, qualitative risk evaluation, building pullout criteria, evaluation about IT investment, focusing on revenue estimation. In addition, this paper refer to some limitations and perspective related to researches in this field and provides general related problems to be considered.

Journal

• The Journal of Management Accounting, Japan

  The Journal of Management Accounting, Japan 26 (2), 63-75, 2018-03-31

  The Japanese Association of Management Accounting

Keywords

• Capital budgeting
• Investment decision
• Change and expansion of practices
• Research problems

Details

• CRID: 1390845713004463872
• NII Article ID: 130007494928
• NII Book ID: AN10538994
• DOI: 10.24747/jma.26.2_63
• ISSN: 24340529
• ISSN: 09187863
• NDL BIB ID: 028926262
• Web Site: http://id.ndl.go.jp/bib/028926262
• Web Site: https://ndlsearch.ndl.go.jp/books/R000000004-I028926262
• Text Lang: ja
• Data Source:
  • JaLC
  • NDL
  • CiNii Articles
  • KAKEN
• Abstract License Flag: Disallowed