Key criteria in designing a PCA process

Authors & references

Author:

Professor Jari Huikku, Aalto University School of Business

References:

1. Huikku, J. 2008. Managerial uses of post-completion auditing of capital investments. The Finnish Journal of Business Economics, 57(2), 139–164.
2. Neale, C.W. and Holmes, D.E.A. 1991. Post-completion auditing. Pitman: London.
3. Neale, C.W. 1995. Post-completion audits: avoiding the pitfalls. Managerial Auditing Journal, 10(1), 17–24.
4. Huikku, J. 2011a. Design of a post-completion auditing system for organizational learning. The Finnish Journal of Business Economics, 60(2), 173–212.
5. Huber, G.P. 1991. Organizational learning: the contributing processes and the literatures. Organization Science, 2(1) 88–115.
6. Huikku, J. and Lukka, K. 2016. The construction of persuasiveness of self-assessment-based post-completion auditing reports. Accounting and Business Research, 46(3), 243–277.
7. Kennedy, J.A. and Mills, R.W. 1993. Post-completion auditing in practice. Management Accounting (UK), October, 22–25.
8. Walsh and Ungson. 1991. Organizational memory. Academy of Management Review, 16(1), 57–91.
9. Huikku, J. 2011b. Post-completion auditing of capital investments, In H.K. Baker and P. English (Eds.) Capital Budgeting Valuation; Financial Analysis for Today’s Investment Projects (p. 131–149), Hoboken (USA): Wiley.