Scope and Contents: This collection includes an initial and final manuscript draft of John B. Matthews, Jr.’s dissertation “Capital Expenditure Policies and Procedures,” which was submitted in 1957 as partial fulfillment of the requirements of Harvard Business School’s Doctor of Commercial Science degree. The thesis investigates the policies and processes by which capital expenditures are evaluated, authorized, and controlled by top management; the processes by which top managements plan and implement decisions...