Keywords
Citation
(2013), "Post-completion auditing of capital investments and organizational learning", Journal of Accounting & Organizational Change, Vol. 9 No. 3. https://doi.org/10.1108/jaoc.2013.31509caa.002
Publisher
:Emerald Group Publishing Limited
Copyright © 2013, Emerald Group Publishing Limited
Post-completion auditing of capital investments and organizational learning
Article Type: Doctoral research abstracts From: Journal of Accounting & Organizational Change, Volume 9, Issue 3
Purpose – This thesis examines the relationship between post-completion auditing (PCA) and organizational learning (OL). The study comprises three articles addressing the reasons for the non-adoption of PCA, significance of PCA for various managerial uses and concludes on whether the designs of PCA systems provide a platform for OL.
Design/methodology/approach – The dataset was constituted as follows: a theme interview and a structured questionnaire completed in the presence of the interviewer. In total 49 interviews were conducted for this cross-sectional field study. The dissertation draws on the combination of literatures on equifinality, management control package, and organizational learning.
Findings – The results suggest that alternate capital investment controls (ACIC) can have a major role in explaining PCA practices in companies. The ACICs identified in this study include formal and informal systems and procedures specifically for performance measurement and OL. ACICs seem to diminish the relevance of PCA in companies and consequently affect the perceived importance of PCA adoption and sophistication.
Research limitations/implications – By drawing on the notions in the management control package literature, further examination could address the complementarity issues of formal PCA and alternate control mechanisms.
Originality/value – This study contributes to the PCA literature by extending the discussion about the reasons behind variation in PCA sophistication and adoption.
Keywords: Management control systems, Capital investment, Organizational learning, Post-completion auditing
Research type – Qualitative research
Degree – Doctorate of Philosophy (PhD)
Institution – Helsinki School of Economics (now Aalto University School of Business)
Supervisors – Seppo Ikäheimo, Teemu Malmi
Contact e-mail – jari.huikku@aalto.fi
Jari HuikkuAalto University School of Business,Helsinki, Finland