Results 1 to 10 of about 3,639 (149)
HOW THE TYPE OF OWNERSHIP AFFECTS CAPITAL BUDGETING PRACTICE IN THE SERBIAN AGRIBUSINESS INDUSTRY? [PDF]
Ekonomika Poljoprivrede (1979), 2020 The subject of the research is capital budgeting practices in Serbian agribusiness companies. The research aim is to determine whether there are differences in decision-making regarding capital budgeting depending on the ownership structure in those ...
Lidija Dragoljub Barjaktarovic +2 more
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A study on capital budgeting practices of some selected companies in Bangladesh [PDF]
PSU Research Review, 2023 Purpose – The purpose of this paper is to investigate the current capital budgeting practices in Bangladeshi listed companies and provide a normative framework (guidelines) for practitioners.
Md. Anhar Sharif Mollah +2 more
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Use of capital budgeting practices: an integrative review
Enfoque, 2021 This article aimed to highlight the relationships between these characteristics and the use of capital budgeting practices. For the selection of articles published on “capital budgeting” it was used the Proknow-C tool.
Paula de Souza Michelon +2 more
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Riset Akuntansi dan Keuangan Indonesia, 2023 This research scrutinizes the phenomenology of Bourdieu’s Theory of Practice: the relationship between the budgeting process and culture. The research aims to provide an overview of the phenomenon of budget preparation, understand the implementation of ...
Siti Nurhayati Ning Rahayu +2 more
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Planning and budgeting Alignment in Tehran Municipality; Factors and Solutions [PDF]
پژوهشهای برنامه و توسعه, 2021 This research papers seeks to identify alignment factors between planning and budgeting practices in Tehran municipality and also provide solutions on how to establish and enhance this alignment, using the grounded theory method based on Strauss and ...
Salar Daneshfar +2 more
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The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments [PDF]
Public and Municipal FinanceThis study aims to examine the impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting within city government clusters in Indonesia.
Haryanto +3 more
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The Effect of Attribute Framing and Justification on Capital Budgeting Decisions
Jema: Jurnal Ilmiah Bidang Akuntansi dan Manajemen, 2019 This study aims to analyze the effect of the attribute framing and justification on decision making through the capital budgeting process. This study also aims to examine the effect of justification as moderation on the effect of attribute framing on ...
Ianna Umma, R. R. Sri Handayani
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Cogent Business & Management, 2022 Budgets are a compass and guiding light for businesses. Therefore, management and owners of small and medium enterprises (SMEs) must carry out suitable and precise capital budgeting activities and methods to ensure business longevity and progression ...
Naresh Nunden +3 more
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Determinants of participative budgeting and its implication on managerial performance [PDF]
Accounting, 2020 The purpose of this study is to examine the effect of organizational commitment and procedural fairness against participative budgeting, organization commitment and procedural fairness against managerial performance, and participative budgeting on ...
Yunika Murdayanti +2 more
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Capital budgeting practices used by selected listed South African firms
South African Journal of Economic and Management Sciences, 2011 This article investigates the application of capital budgeting techniques and the incorporation of risk into the capital budgeting process among a sample of South African industrial firms listed on the JSE Securities Exchange for at least ten years ...
John Hall, Solly Millard
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