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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
Mattare-Monahan-Shah (p. 79-94)
Nonis-Hudson-Hunt (p. 95-106) 



JOURNAL OF ACCOUNTING AND FINANCE 

Capital budgeting techniques in SMEs: A litterature review


Author(s): Zahida Sarwary

Citation: Zahida Sarwary, (2019) "Capital budgeting techniques in SMEs: A litterature review",  Journal of Accounting and Finance, Vol. 19, ss. 3, pp. 97-114

Article Type: Research paper

Publisher: North American Business Press

Abstract:

This paper provides a systematic literature review of research in the field of capital budgeting techniques (CBT) among small- and medium- sized firms. In total, 26 studies published between 1964 and 2017 were reviewed. It covers three areas: the type of CBT that have been used across sizes and locations; determinants associated with the choice of CBT; and the methods and analysis techniques used in previous studies. SWOT analysis was done to systematise the findings and to identify the shortcoming and strengths in existing literature. For each area, potential areas of research to further the field are suggested.