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| Author: | Dugdale, D. Jones, C. |
| Title: | Discordant voices: accountants' views of investment appraisal |
| Journal: | Management Accounting (London)
1991 : NOV, VOL. 69:10, p. 54-56, 59 |
| Index terms: | INVESTMENT APPRAISAL LOCAL GOVERNMENT FINANCE PROJECT FINANCING |
| Language: | eng |
| Abstract: | Review of theory and practice in investment appraisal techniques. Net present value (NPV). Payback technique. Discounted cash flow (DCF). DCF appraisal methods and techniques. Conflicts between NPV analysis and payback. Analysis of survey interviews. Previous studies. Capital budgeting. |
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