Roger Clarke and Ken Stevens's 'CBA as Evaluation or Justification?'
2. COST/BENEFIT ANALYSIS 2.1. The Technique Cost/Benefit Analysis (CBA) is a technique, well-grounded in microeconomic and management accounting theory, for assessing the net value of a project [Dasgupta & Pearce 1972, Mishan 1977, Sassone & Schaffer ......