Scandinavian Working Papers in Business Administration

Working Papers,
Uppsala University, Department of Business Studies

No 1996:2: A note on the survey of practice in divisionalized groups

Esbjörn Segelod

Abstract: Much of what we know about the capital budgeting routines of major corporations derives from postal surveys sent to the head office. This article compares the results gained from such surveys with those obtained from analyses of investment manuals and interviews with corporate managers in charge of the capital budgeting routines of their groups. The analyses suggest that the value of postal surveys can be substantially improved if information is also collected on to whom and to which parts of the organization an administrative routine is applicable, and on whether it is to be found in a written and approved document; where the routine is applied, by whom, and how strictly.

Keywords: Capital budgeting Surveys

13 pages, 1996

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