Business and investment planning
- Investment project fundamentals
- Business and investment planning in the forest industry
- Conceptual phase
- Pre-feasibility phase
- Feasibility phase
- Organisational learning in investment projects
Key criteria in designing a post-completion auditing system In this article we will review essential aspects to be taken into account when one designs a post-completion auditing system for a company e.g. to enhance organisational learning (OL). Enhancing organisational learning is commonly considered the major reason for conducting PCA and also the major perceived benefits
Authors & references
Author:
Professor Jari Huikku, Aalto University School of Business
References:
- Huikku, J. 2008. Managerial uses of post-completion auditing of capital investments. The Finnish Journal of Business Economics, 57(2), 139–164.
- Neale, C.W. and Holmes, D.E.A. 1991. Post-completion auditing. Pitman: London.
- Neale, C.W. 1995. Post-completion audits: avoiding the pitfalls. Managerial Auditing Journal, 10(1), 17–24.
- Huikku, J. 2011a. Design of a post-completion auditing system for organizational learning. The Finnish Journal of Business Economics, 60(2), 173–212.
- Huber, G.P. 1991. Organizational learning: the contributing processes and the literatures. Organization Science, 2(1) 88–115.
- 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.
- Kennedy, J.A. and Mills, R.W. 1993. Post-completion auditing in practice. Management Accounting (UK), October, 22–25.
- Walsh and Ungson. 1991. Organizational memory. Academy of Management Review, 16(1), 57–91.
- 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.
Videos
Exercises
This page has been updated 16.11.2020