Why Cost Benefit Analysis is perceived as a problematic tool for assessment of transport plans: A process perspective

Academic discussions on Cost Benefit Analysis (CBA) as an appraisal instrument for integrated land use and transportation plans tend to focus on its technical aspects. However, many issues of CBA also arise from process related matters, especially when assessing integrated plans. Using an inductive research design, we explored how these process related issues play out in Dutch planning practices. In two applied research techniques, focus group sessions and open in depth interviews, we focused on process related issues as perceived by CBA participants ranging from plan makers to CBA testers. This article presents the different perceptions of issues in CBA processes. Through these collected perspectives, we found that these issues are multi‐layered and present a number of fundamental dilemmas. After relating our empirical data to theory, we conclude that the biggest challenge lies in decreasing the level of mistrust and communication deficits revealed between plan owners and CBA calculators and their respective frames of thinking when assessing complex integrated land use and transportation plans.