Capital Budgeting Configurations in Small and Medium Enterprises

DOI

Bibliographic Information

Other Title
  • 中小企業における資本予算のコンフィギュレーション
  • An exploratory study using qualitative comparative analysis (QCA)
  • 質的比較分析（QCA）による探索的研究

Abstract

The research problem of this study is to identify the capital budget configurations adopted by SMEs. A qualitative comparative analysis was conducted using the results of two questionnaire surveys of SMEs located in the Kushiro and Nemuro regions of Hokkaido. The first finding is that the management process that leads to good performance differs depending on the economic evaluation technique employed. The second point is that the ex-post evaluation of profitability leads to good performance.

Journal

Keywords

Details 詳細情報について

  • CRID
    1390860255282936192
  • DOI
    10.14987/mjmar.14.1_47
  • ISSN
    21892776
    18827225
  • Text Lang
    ja
  • Data Source
    • JaLC
  • Abstract License Flag
    Disallowed

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