Articles with "capital budgeting" as a keyword



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Considerations of sustainability in capital budgeting decision-making

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Published in 2021 at "Journal of Cleaner Production"

DOI: 10.1016/j.jclepro.2021.127650

Abstract: Abstract With its focus on financial performance, accounting has played a central role in conceptualizing the success of modern business organisations. This dominant focus, however, can create tension in decision-making when organisations are challenged on… read more here.

Keywords: performance; capital budgeting; decision making; sustainability ... See more keywords
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Precursors to the financial and strategic orientation of hotel property capital budgeting

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Published in 2017 at "Journal of Hospitality and Tourism Management"

DOI: 10.1016/j.jhtm.2017.09.004

Abstract: Abstract The purpose of this study is to develop and test a set of hypotheses concerned with exploring for precursors to the degree of emphasis hotel property General Managers attach to a financial versus strategic… read more here.

Keywords: hotel property; capital budgeting; hotel;
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Incentives and monitoring: impact on the financial and non-financial orientation of capital budgeting

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Published in 2018 at "Meditari Accountancy Research"

DOI: 10.1108/medar-02-2017-0117

Abstract: Purpose While investment decisions may be financial decisions, there is a growing recognition that they are also often non-financially based decisions. The purpose of this study is to report findings focused on the project selection… read more here.

Keywords: decision; non financial; capital budgeting; degree emphasis ... See more keywords