MANAGERIAL JUDGEMENT AND STRATEGIC INVESTMENT DECISIONS

MANAGERIAL JUDGEMENT AND STRATEGIC INVESTMENT DECISIONS

This book presents the findings from a cross-sectional survey funded by CIMA. The project aimed to survey senior management accountants working across a range of organisations and industries with a unique focus on the behavioural side of decision making, the use of managerial judgement. Previous capital budgeting surveys have tended to focus on the quantitative evaluation tools and techniques used for project appraisal. This study was broader in that it asked about every stage of the strategic investment decision (SID) process, from initiation to post implementation review, and how different managers were involved at different stages of the process. The focus is on how decision judgements are reached.
Editora: CIMA PUBLISHING
ISBN: 9781856178235
ISBN13: 9781856178235
Edição: 1ª Edição - 2009
Número de Páginas: 128
Acabamento: PAPERBACK
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