Use of capital budgeting practices: an integrative review

This article aimed to highlight the relationships between these characteristics and the use ofcapital budgeting practices. For the selection of articles published on “capital budgeting” it wasused the Proknow-C tool. It was found that the theory-practice gap is both related with the organizationalan...

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Bibliographic Details
Published in:Enfoque : reflexão contábil 2021-09, Vol.40 (3), p.139-157
Main Authors: Michelon, Paula de Souza, Lunkes, Rogério João, Bornia, Antonio Cezar
Format: Article
Language:eng ; por
Subjects:
Integrative review
Capital budgeting practices
Organizational characteristics
Managerial characteristics
Online Access:Get full text
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Summary:This article aimed to highlight the relationships between these characteristics and the use ofcapital budgeting practices. For the selection of articles published on “capital budgeting” it wasused the Proknow-C tool. It was found that the theory-practice gap is both related with the organizationaland managerial characteristics from the practical point of view, but requires a reviewby academicians. Organizations should seek professionals with experience in capital projectsappraisal and who are familiar with and knowledgeable in the use of adequate practices for decision-making. This research contributes by indicating the research gaps that need to be explored by researchers and by trying to identify the difficulties found by managers that interfere in the capital budgeting results. 
ISSN:1984-882X
1984-882X
DOI:10.4025/enfoque.v40i3.48838