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    <title>EconStor Community: Lehrstuhl für Unternehmensrechnung und Controlling, Technische Universität Kaiserslautern</title>
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      <title>Corporate capital budgeting: Success factors from a behavioral perspective</title>
      <link>http://hdl.handle.net/10419/68243</link>
      <description>Title: Corporate capital budgeting: Success factors from a behavioral perspective
&lt;br/&gt;
&lt;br/&gt;Authors: Schönbohm, Avo; Zahn, Anastasia
&lt;br/&gt;
&lt;br/&gt;Abstract: Capital budgeting or investment decisions have an essential influence on companies' performance. Instead of a rational choice, capital budgeting might be regarded as a process of reality construction. Research suggests that decision makers have only limited control over their own cognitive biases in this construction process. It is in this perspective that this paper intends to answer the following research question: What are behavioral determinants for a successful capital-budgeting decision process? The authors identify and discuss three behavioral success factors (reflective prudence, critical communication and outcome independence) for five stages of the capital budgeting process against the backdrop of the findings of the managerial and organizational cognition theory and cognitive psychology.</description>
      <pubDate>Sat, 29 Oct 2011 22:58:59 GMT</pubDate>
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    <item>
      <title>Corporate capital budgeting: Success factors from a behavioral perspective</title>
      <link>http://hdl.handle.net/10419/68243</link>
      <description>Title: Corporate capital budgeting: Success factors from a behavioral perspective
&lt;br/&gt;
&lt;br/&gt;Authors: Schönbohm, Avo; Zahn, Anastasia
&lt;br/&gt;
&lt;br/&gt;Abstract: Capital budgeting or investment decisions have an essential influence on companies' performance. Instead of a rational choice, capital budgeting might be regarded as a process of reality construction. Research suggests that decision makers have only limited control over their own cognitive biases in this construction process. It is in this perspective that this paper intends to answer the following research question: What are behavioral determinants for a successful capital-budgeting decision process? The authors identify and discuss three behavioral success factors (reflective prudence, critical communication and outcome independence) for five stages of the capital budgeting process against the backdrop of the findings of the managerial and organizational cognition theory and cognitive psychology.</description>
      <pubDate>Sat, 29 Oct 2011 22:58:59 GMT</pubDate>
    </item>
    <item>
      <title>Controlling und ERP-Systeme für den Mittelstand</title>
      <link>http://hdl.handle.net/10419/57916</link>
      <description>Title: Controlling und ERP-Systeme für den Mittelstand
&lt;br/&gt;
&lt;br/&gt;Authors: Kluge, Paul Dieter; Lingnau, Volker</description>
      <pubDate>Thu, 29 Oct 2009 22:58:59 GMT</pubDate>
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    <item>
      <title>Empirische Untersuchung zur Bedeutung der Informationstechnologie in der Unternehmensrealität unter besonderer Berücksichtigung des Einflusses der Risikoberücksichtigung</title>
      <link>http://hdl.handle.net/10419/57915</link>
      <description>Title: Empirische Untersuchung zur Bedeutung der Informationstechnologie in der Unternehmensrealität unter besonderer Berücksichtigung des Einflusses der Risikoberücksichtigung
&lt;br/&gt;
&lt;br/&gt;Authors: Großgloß, Peter; Jonen, Andreas; Lingnau, Volker</description>
      <pubDate>Fri, 29 Oct 2004 22:58:59 GMT</pubDate>
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