Research into the postaudit of capital projects in UK SME organizations

IF 1 4区经济学 Q4 BUSINESS

Engineering Economist Pub Date : 2019-01-02 DOI:10.1080/0013791X.2018.1508618

F. Lefley

引用次数: 1

Abstract

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.

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英国中小企业资本项目后审计研究

摘要主要研究目标是确定英国中小企业（SME）审计后实践的现状，以填补文献中的空白，并为未来的讨论提供坚实的经验基础。我们表明，那些进行后审计的人的现实与那些不进行后审计人的看法不同，因此可能提供学习机会。审计后的三个关键目标（控制、学习和评估）的重要性似乎受到组织结构的影响。不进行事后审计的原因和遇到的困难都有明确的证据。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Engineering Economist ENGINEERING, INDUSTRIAL-OPERATIONS RESEARCH & MANAGEMENT SCIENCE

CiteScore

2.00

自引率

0.00%

发文量

审稿时长

>12 weeks

期刊介绍： The Engineering Economist is a refereed journal published jointly by the Engineering Economy Division of the American Society of Engineering Education (ASEE) and the Institute of Industrial and Systems Engineers (IISE). The journal publishes articles, case studies, surveys, and book and software reviews that represent original research, current practice, and teaching involving problems of capital investment. The journal seeks submissions in a number of areas, including, but not limited to: capital investment analysis, financial risk management, cost estimation and accounting, cost of capital, design economics, economic decision analysis, engineering economy education, research and development, and the analysis of public policy when it is relevant to the economic investment decisions made by engineers and technology managers.