{"id":"https://openalex.org/W2085817249","doi":"https://doi.org/10.1080/00137919308903114","title":"DECISION MAKING AND DISPLAY METHODS: THE CASE OF PRESCRIPTION AND PRACTICE IN CAPITAL BUDGETING","display_name":"DECISION MAKING AND DISPLAY METHODS: THE CASE OF PRESCRIPTION AND PRACTICE IN CAPITAL BUDGETING","publication_year":1993,"publication_date":"1993-01-01","ids":{"openalex":"https://openalex.org/W2085817249","doi":"https://doi.org/10.1080/00137919308903114","mag":"2085817249"},"language":"en","primary_location":{"id":"doi:10.1080/00137919308903114","doi":"https://doi.org/10.1080/00137919308903114","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00137919308903114","pdf_url":null,"source":{"id":"https://openalex.org/S51113653","display_name":"The Engineering Economist","issn_l":"0013-791X","issn":["0013-791X","1547-2701"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Engineering Economist","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5035033636","display_name":"Dorla A. Evans","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I82495205","display_name":"University of Alabama in Huntsville","ror":"https://ror.org/02zsxwr40","country_code":"US","type":"education","lineage":["https://openalex.org/I82495205"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"DORLA A. EVANS","raw_affiliation_strings":["The University of Alabama in Huntsville"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"The University of Alabama in Huntsville","institution_ids":["https://openalex.org/I82495205"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5083034256","display_name":"Shawn M. Forbes","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I39815113","display_name":"Georgia Southern University","ror":"https://ror.org/04agmb972","country_code":"US","type":"education","lineage":["https://openalex.org/I39815113"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"SHAWN M. FORBES","raw_affiliation_strings":["Georgia Southern University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Georgia Southern University","institution_ids":["https://openalex.org/I39815113"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":23,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"39","issue":"1","first_page":"87","last_page":"92"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.9189000129699707,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11976","display_name":"Capital Investment and Risk Analysis","score":0.9189000129699707,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10315","display_name":"Decision-Making and Behavioral Economics","score":0.061900001019239426,"subfield":{"id":"https://openalex.org/subfields/1800","display_name":"General Decision Sciences"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/capital-budgeting","display_name":"capital budgeting","score":0.996999979019165},{"id":"https://openalex.org/keywords/internal-rate-of-return","display_name":"internal rate of return","score":0.9649999737739563},{"id":"https://openalex.org/keywords/net-present-value","display_name":"net present value","score":0.9990000128746033},{"id":"https://openalex.org/keywords/investment-decisions","display_name":"investment decision-making","score":0.9010000228881836},{"id":"https://openalex.org/keywords/human-factors","display_name":"human factors","score":0.781000018119812},{"id":"https://openalex.org/keywords/display-methods","display_name":"display methods","score":0.8669999837875366},{"id":"https://openalex.org/keywords/cognitive-efficiency","display_name":"cognitive efficiency","score":0.7559999823570251},{"id":"https://openalex.org/keywords/decision-making-under-uncertainty","display_name":"decision making under uncertainty","score":0.4449999928474426}],"concepts":[{"id":"https://openalex.org/C57918260","wikidata":"https://www.wikidata.org/wiki/Q1354666","display_name":"Capital budgeting","level":3,"score":0.7443078756332397},{"id":"https://openalex.org/C2781249084","wikidata":"https://www.wikidata.org/wiki/Q908656","display_name":"Preference","level":2,"score":0.6036660671234131},{"id":"https://openalex.org/C37917861","wikidata":"https://www.wikidata.org/wiki/Q507477","display_name":"Internal rate of return","level":3,"score":0.5831776261329651},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.5620753169059753},{"id":"https://openalex.org/C86637286","wikidata":"https://www.wikidata.org/wiki/Q7317264","display_name":"Rate of return","level":2,"score":0.5465275645256042},{"id":"https://openalex.org/C181230689","wikidata":"https://www.wikidata.org/wiki/Q192472","display_name":"Net present value","level":3,"score":0.5395907163619995},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.48448750376701355},{"id":"https://openalex.org/C83646750","wikidata":"https://www.wikidata.org/wiki/Q193893","display_name":"Capital (architecture)","level":2,"score":0.46429476141929626},{"id":"https://openalex.org/C2776502983","wikidata":"https://www.wikidata.org/wiki/Q690182","display_name":"Contrast (vision)","level":2,"score":0.43216097354888916},{"id":"https://openalex.org/C2985722716","wikidata":"https://www.wikidata.org/wiki/Q4290","display_name":"Capital investment","level":2,"score":0.41952115297317505},{"id":"https://openalex.org/C2778865806","wikidata":"https://www.wikidata.org/wiki/Q6060850","display_name":"Investment decisions","level":3,"score":0.4148896038532257},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.41031110286712646},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.32846254110336304},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2471148669719696},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2393168807029724},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.2309817373752594},{"id":"https://openalex.org/C21425071","wikidata":"https://www.wikidata.org/wiki/Q7249389","display_name":"Project appraisal","level":2,"score":0.16649308800697327},{"id":"https://openalex.org/C109574028","wikidata":"https://www.wikidata.org/wiki/Q647525","display_name":"Behavioral economics","level":2,"score":0.08794054388999939},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.0},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.0},{"id":"https://openalex.org/C95457728","wikidata":"https://www.wikidata.org/wiki/Q309","display_name":"History","level":0,"score":0.0},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1080/00137919308903114","doi":"https://doi.org/10.1080/00137919308903114","is_oa":false,"landing_page_url":"https://doi.org/10.1080/00137919308903114","pdf_url":null,"source":{"id":"https://openalex.org/S51113653","display_name":"The Engineering Economist","issn_l":"0013-791X","issn":["0013-791X","1547-2701"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-c","anvur-scientific","cwts-core","jufo-1","norway-1","poland-70","russia-white-list-3"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The Engineering Economist","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":18,"referenced_works":["https://openalex.org/W239366043","https://openalex.org/W333583360","https://openalex.org/W1548696140","https://openalex.org/W1600895443","https://openalex.org/W1984005332","https://openalex.org/W1984887566","https://openalex.org/W1989585379","https://openalex.org/W2022582399","https://openalex.org/W2071270727","https://openalex.org/W2077672602","https://openalex.org/W2087177211","https://openalex.org/W2112802515","https://openalex.org/W2122566796","https://openalex.org/W2126507864","https://openalex.org/W2164703022","https://openalex.org/W2616924292","https://openalex.org/W4237698691","https://openalex.org/W4256279818"],"related_works":["https://openalex.org/W1848045514","https://openalex.org/W4319710191","https://openalex.org/W2358093750","https://openalex.org/W1984592772","https://openalex.org/W2226816223","https://openalex.org/W1577774252","https://openalex.org/W2469117659","https://openalex.org/W4393227740","https://openalex.org/W1947491385","https://openalex.org/W2356245432"],"abstract_inverted_index":{"Surveys":[0],"of":[1,124],"businesses'":[2],"capital":[3],"budgeting":[4],"practices":[5],"reveal":[6],"that":[7],"the":[8,14,27,36,42,67,84,90,95,115,122,125],"IRR":[9,37,43,68,85],"is":[10,38,44,53,62,69,86,97],"much":[11],"preferred":[12],"over":[13],"NPV":[15,28,96,116],"as":[16,29,46,71],"an":[17,72,79],"investment":[18],"decision":[19,57],"making":[20],"tool":[21],"even":[22],"though":[23],"business":[24],"scholars":[25],"prescribe":[26],"theoretically":[30],"optimal.":[31],"Here":[32],"practitioners'":[33],"preference":[34],"for":[35],"explained":[39],"through":[40],"ergonomics:":[41],"treated":[45],"a":[47,103],"display":[48],"method.":[49],"As":[50],"such":[51],"it":[52,75],"more":[54,63,76,102],"compatible":[55],"with":[56],"makers'":[58],"expectations":[59],"and":[60],"therefore,":[61],"cognitively":[64],"efficient.":[65],"Because":[66],"expressed":[70],"interest":[73],"rate,":[74],"closely":[77],"resembles":[78],"analog":[80],"display,":[81],"in":[82,99],"which":[83],"simply":[87],"compared":[88],"to":[89,117,120],"required":[91],"return.":[92],"In":[93],"contrast,":[94],"stated":[98],"dollars,":[100],"resembling":[101],"very":[104],"precise":[105],"digital":[106],"display.":[107],"Academicians":[108],"should":[109],"reorient":[110],"their":[111],"efforts":[112],"from":[113],"promoting":[114],"teaching":[118],"methods":[119],"ameliorate":[121],"pitfalls":[123],"IRR.":[126]},"counts_by_year":[{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":2}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2016-06-24T00:00:00"}
