Investment in advanced manufacturing technology: A study of practice in large U.K. companies

• Autores: Magdy G. Abdel-Kader, David Dugdale
• Localización: Management accounting research, ISSN 1044-5005, Vol. 9, Nº 3, 1998, págs. 261-284
• Idioma: inglés
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• Resumen

  • This paper reports the results of a survey investigation into the investment decision making practices of large U.K. manufacturing companies, especially in relation to investments in advanced manufacturing technologies. A 23% response rate was received in a survey of the finance directors of 466 large U.K. manufacturing companies. Responses were classified into three groups ranging from non-users of AMT to sophisticated users and analysis revealed that more sophisticated users do emphasize certain intangible benefits in combination with measures relating to the traditional dimensions of return and risk.