search query: @indexterm AUDITING / total: 1120
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| Author: | Huikku, J. |
| Title: | Design of a post-completion auditing system for organizational learning |
| Journal: | Liiketaloudellinen aikakauskirja
2011 : 2, p. 173-212 |
| Index terms: | organizational learning auditing capital investments |
| Freeterms: | management control systems |
| Language: | eng |
| Abstract: | It is suggested by the literature that the major objective of a company's post-completion auditing (PCA) of capital investments is the enhancement of organizational learning (OL) for future capital investment etc. This study's findings suggest among others that PCA design, and particularly aspects related to a PCA report and its communication, can play a key role in facilitating or hindering the extent to which PCA enhances OL. Importantly, it seems that organizational-memory-related issues, e.g. the inappropriate filing of and difficult access to PCA reports, inhibit the effective transfer and sharing of investment experiences. |
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