Managerial Judgement and Strategic Investment Decisions

Autorzy: Elaine Harris, Clive R. Emmanuel, Samuel Komakech Wydawnictwo: Elsevier Science Data wydania: 2009 Język publikacji: Angielski Liczba stron: 128 Formaty publikacji: EAN: 9781856178976 ISBN: 9781856178976 Kategoria: Management accounting & bookkeeping Indeks wydawcy: C2009-0-20287-X Nota bibliograficzna: Samuel Komakech is Lecturer in Accounting and Finance at De Montfort University and worked as the research assistant on this CIMA-funded project, while studying for his PhD. He has worked in Uganda as a tax consultant for KPMG and teaches management accounting. His research interests are in activity based costing and capital budgeting.

Opis

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.

• Explains Strategic Investment Decisions (SIDs) clearly to management accountants who are expected to be involved in decision making processes
• Covers all stages of the SID process, the types of SID and how multiple managers participate in the process
• Will help organisations benchmark their own SID practice

Afiljacja autora

Elaine Harris: Professor and Head of Department of Accountin
Clive R. Emmanuel: Department of Accounting and Finance, Univers
Samuel Komakech: Lecturer in Accounting and Finance at De Mont