TY - JOUR AB - Much research has been done into capital planning approaches on both sides of the Atlantic over several decades, but it has tended to be one‐dimensional – focusing almost exclusively on the application of financial appraisal techniques. Meanwhile little has been done to examine either the efficacy of other elements of the process or executives’ satisfaction with the way the process works. Members of Cranfield School of Management’s Centre for Business Performance, sponsored by Accenture, set the record straight with both literature and practitioner research into the capital planning process that also presents a new framework and develops best practice principles. VL - 8 IS - 2 SN - 1368-3047 DO - 10.1108/13683040410539409 UR - https://doi.org/10.1108/13683040410539409 AU - Adams Chris AU - Bourne Mike AU - Neely Andy PY - 2004 Y1 - 2004/01/01 TI - Measuring and improving the capital planning process T2 - Measuring Business Excellence PB - Emerald Group Publishing Limited SP - 23 EP - 30 Y2 - 2024/04/19 ER -