haku: @author Holmes, D. / yhteensä: 2
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| Tekijä: | Neale, B. Holmes, D. |
| Otsikko: | Post completion audits : the costs and benefits. |
| Lehti: | Management Accounting (London)
1988 : MAR, VOL. 66:3, p. 27-30 |
| Asiasana: | INVESTMENT APPRAISAL PROJECT PLANNING |
| Kieli: | eng |
| Tiivistelmä: | Report on a survey, indicating that post-auditing is used less in the U.K. than in the U.S., and the benefits of post-auditing. Justification for using post-completion auditing (PCA) in the corporate planning process. Benefits. Management perception of PCA. Problems with post-auditing. PCA vs performance evaluation. The qualitative factors. Selection biases and special cases. Two Figures accompany the study. |
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