2018 Volume 26 Issue 2 Pages 63-75
This paper discusses the problems of capital budgeting practices in association with extension of Management accounting. In terms of that, the aim of this paper is addressing the important points of current issues on capital budgeting practices.
This paper discusses many issues including change of capital budgeting methods, customized net present value method, ex-post follow-up process, qualitative risk evaluation, building pullout criteria, evaluation about IT investment, focusing on revenue estimation.
In addition, this paper refer to some limitations and perspective related to researches in this field and provides general related problems to be considered.
