Aims: The objective of this article is to identify the research opportunities in capital budgeting.

Originality: This study adds to the body of knowledge by presenting an approach for perhaps identifying budgetary shortfalls. According to the scientific literature currently accessible, understanding the difficulties that engineering manager’s face and how they affect capital budgeting practices is helpful.

Research Method: The corpus of existing scientific literature states that researchers use it as a Knowledge Development Process-Constructivist (Pro know-C) approach to potentially find budget shortfalls. It clearly identifies the limits of current knowledge as well as any open doors for future research.

Main Findings: For the academics, capital budgeting is not included as a macro study topic. Only a few numbers of authors have produced studies with the same depth or are actively researching the subject.

Implications for Theory and Practice: According to proponents of the academy, managers must employ more advanced analytic techniques since capital budgeting plays a significant role in corporate management. Companies should look for individuals with experience in capital project assessment who are knowledgeable about and skilled in the use of appropriate decision-making practices.

___________________________________________________________________________________

Keywords: Budgeting Practices, Investment, Capital Budgeting, Engineering Managers, Scientific Production.