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| Author: | Cauwenbergh, A. van |
| Title: | On the role and function of formal analysis in strategic investment decision processes: results from an empirical study in Belgium |
| Journal: | Management Accounting Research
1996 : JUN, VOL. 7:2, p. 169-184 |
| Index terms: | MANAGEMENT ACCOUNTING BELGIUM |
| Language: | eng |
| Abstract: | Our research group examined strategic investment processes in 50 large companies and banks located in Belgium, over a two-year period (1992-94). This article reports one fundamental part of the research: the impact of formal analysis on strategic investment processes. Findings covering this theme concern the effect of uncertainty on the act of formal analysis, the importance of financial goals, the use of financial evaluation models and the role of intuition. |
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