Research into the postaudit of capital projects in UK SME organizations

Frank Lefley

The Engineering Economist, 2019, vol. 64, issue 1, 68-95

Abstract: The main research objectives are to ascertain the state of the art of the postauditing practices of UK small/medium enterprises (SMEs) to fill a gap in the literature and to offer a sound empirical base for future discussion. We show that the reality of those that undertake postaudits differs from the perceptions of those that do not and may therefore present a learning opportunity. The level of importance of the three key objectives (control, learning, and evaluation) of a postaudit appears to be influenced by organizational structure. The reasons for not undertaking a postaudit and difficulties encountered are clearly evidenced.

Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:taf:uteexx:v:64:y:2019:i:1:p:68-95

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DOI: 10.1080/0013791X.2018.1508618

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