Use of capital budgeting practices: an integrative review

Résumé

This article aimed to highlight the relationships between these characteristics and the use of
capital budgeting practices. For the selection of articles published on “capital budgeting” it was
used the Proknow-C tool. It was found that the theory-practice gap is both related with the organizational
and managerial characteristics from the practical point of view, but requires a review
by academicians. Organizations should seek professionals with experience in capital projects
appraisal and who are familiar with and knowledgeable in the use of adequate practices for decision-
making. This research contributes by indicating the research gaps that need to be explored by researchers and by trying to identify the difficulties found by managers that interfere in the capital budgeting results.