Use of capital budgeting practices: an integrative review

Authors

  • Paula de Souza Michelon Universidade Federal de Santa Catarina Author http://orcid.org/0000-0002-8174-8859
  • Rogério João Lunkes Universidade Federal de Santa Catarina Author
  • Antonio Cezar Bornia Universidade Federal de Santa Catarina Author

DOI:

https://doi.org/10.4025/enfoque.v40i3.48838

Keywords:

Integrative review; Capital budgeting practices; Organizational characteristics; Managerial characteristics.

Abstract

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. It was found that the theory-practice gap is both related with the organizational
and managerial characteristics from the practical point of view, but requires a review
by academicians. Organizations should seek professionals with experience in capital projects
appraisal 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. 

Downloads

Download data is not yet available.

Author Biographies

  • Paula de Souza Michelon, Universidade Federal de Santa Catarina

    Doutora do Programa de Pós-graduação em
    Engenharia de Produção
    Universidade Federal de Santa Catarina

  • Rogério João Lunkes, Universidade Federal de Santa Catarina

    Pós-Doutor em Contabilidad pela Universitat de Valéncia
    Universidade Federal de Santa Catarina

  • Antonio Cezar Bornia, Universidade Federal de Santa Catarina

    Doutor em Engenharia de Produção
    Universidade Federal de Santa Catarina

Downloads

Published

2021-09-16

Issue

Vol. 40 No. 3 (2021): Enf.: Ref. Cont.

Section

Original Articles

License

DECLARATION OF ORIGINALITY AND COPYRIGHTS

I Declare that current article is original and has not been submitted for publication, in part or in whole, to any other national or international journal. 

The copyrights belong exclusively to the authors. Published content is licensed under Creative Commons Attribution 3.0 (CC BY 3.0) guidelines, which allows sharing (copy and distribution of the material in any medium or format) and adaptation (remix, transform, and build upon the material) for any purpose, even commercially, under the terms of attribution.

Read this link for further information on how to use CC BY 3.0 properly.

 

How to Cite

Michelon, P. de S., Lunkes, R. J., & Bornia, A. C. (2021). Use of capital budgeting practices: an integrative review. Enfoque: Reflexão Contábil, 40(3), 139-157. https://doi.org/10.4025/enfoque.v40i3.48838