search query: @indexterm CORPORATE STRATEGY / total: 2034
reference: 241 / 2034
| Author: | Neale, B. |
| Title: | Linkages between investment postauditing , capital expenditure and corporate strategy |
| Journal: | Management Accounting (London)
1993 : FEB, VOL. 71:2, p. 20-22 |
| Index terms: | INVESTMENT CAPITAL EXPENDITURE CORPORATE STRATEGY |
| Language: | eng |
| Abstract: | Bill Neale sets the scene for his current research project on post-completion audits (PCA) and the possible effects of their adoption on capital expenditure and corporate strategy. The success-in-use of a PCA routine depends on a match between adoption motive and strategy type. The more defensive the strategy, the greater the emphasis is likely to be on control of the operation of existing projects rather than strategic analysis. Conversely, the nearer the strategy conforms to the prospector stereotype, the greater the likelihood of success in operating PCAs if they are oriented primarily toward strategy evaluation. |
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