507
Views
13
CrossRef citations to date
0
Altmetric
Original Articles

Explaining the Non-Adoption of Post-Completion Auditing

Pages 363-398 | Published online: 29 Jun 2007

References

  • Abernethy , M. A. and Brownell , P. 1997 . Management control systems in research and development organizations: the role of accounting, behavior and personnel controls . Accounting, Organizations and Society , 22 ( 3/4 ) : 233 – 248 .
  • Abernethy , M. A. and Chua , W. F. 1996 . A field study of control system ‘redesign’: the impact of institutional processes on strategic choice . Contemporary Accounting Research , 13 ( 2 ) : 569 – 606 .
  • Abrahamson , E. 1991 . Managerial fads and fashions: the diffusion and rejection of innovations . Academy of Management Review , 16 ( 3 ) : 586 – 612 .
  • Abrahamson , E. 1996 . Management fashion . Academy of Management Review , 21 ( 1 ) : 254 – 285 .
  • Alvesson , M. and Kärreman , D. 2004 . Interfaces of control. Technocratic and socio-ideological control in a global management consultancy firm . Accounting, Organizations and Society , 29 ( 3/4 ) : 423 – 444 .
  • Argyris , C. 1977 . Organizational learning and management information systems . Accounting, Organizations and Society , 2 ( 2 ) : 113 – 123 .
  • Argyris , C. 1990 . The dilemma of implementing controls: the case of managerial accounting . Accounting, Organizations and Society , 15 ( 6 ) : 503 – 511 .
  • Arnold , G. C. and Hatzopoulos , P. D. 2000 . The theory–practice gap in capital budgeting: evidence from the United Kingdom . Journal of Business Finance & Accounting , 27 ( 5/6 ) : 603 – 626 .
  • Azzone , G. and Maccarrone , P. 2001 . The design of the investment post-audit process in large organisations: evidence from a survey . European Journal of Innovation Management , 4 ( 2 ) : 73 – 87 .
  • Bjornenak , T. 1997 . Diffusion and accounting: the case of ABC in Norway . Management Accounting Research , 8 ( 1 ) : 3 – 17 .
  • Brown , D. A. , Booth , P. and Giacobbe , F. 2004 . Technological and organizational influences on the adoption of activity-based costing in Australia . Accounting and Finance , 44 : 329 – 356 .
  • Bruns , W. J. Jr. and Waterhouse , J. H. 1975 . Budgetary control and organization structure . Journal of Accounting Research , 13 ( 2 ) : 177 – 203 .
  • Carmona , S. and Grönlund , A. 1998 . Learning from forgetting, an experiential study of two European car manufacturers . Management Learning , 29 ( 1 ) : 21 – 38 .
  • Carmona , S. and Gutierrez , I. 2003 . Vogues in management accounting research . Scandinavian Journal of Management , 19 ( 2 ) : 213 – 231 .
  • Chenhall , R. H. 2003 . Management control systems design within its organizational context: findings from contingency-based research and directions for the future . Accounting, Organizations and Society , 28 ( 2/3 ) : 127 – 168 .
  • Chenhall , R. H. and Morris , D. 1993 . The role of post completion audits, managerial learning, environmental uncertainty and performance . Behavioral Research in Accounting , 5 : 171 – 186 .
  • Child , J. and Mansfield , R. 1972 . Technology, size, and organization structure . Sociology , 6 ( 3 ) : 369 – 393 .
  • CIMA . 2000 . Management Accounting Official Terminology , London : CIMA .
  • Clarke , P. J. , Hill , N. T. and Stevens , K. 1999 . Activity-based costing in Ireland: barriers to, and opportunities for, change . Critical Perspectives on Accounting , 10 : 443 – 468 .
  • Corr , A. V. 1983 . The Capital Expenditure Decision , Hamilton : National Association of Accountants and the Society of Management Accountants of Canada .
  • Eisenhardt , K. M. 1988 . Agency – and institutional – theory explanations: the case of retail sales compensation . Academy of Management Journal , 31 ( 3 ) : 488 – 511 .
  • Fisher , J. 1995 . Contingency-based research on management control systems: categorization by level of complexity . Journal of Accounting Literature , 14 : 24 – 53 .
  • Gadella , J. W. November 1986 . “ Post auditing the capital-investment decision ” . In Management Accounting (UK) November , 36 – 37 .
  • Galbraith , J. R. 1973 . Designing Complex Organizations , Reading, MA : Addison-Wesley .
  • Galbraith , J. R. 1977 . Organization Design , Reading, MA : Addison-Wesley .
  • Galunic , D. C. and Eisenhardt , K. M. 1994 . “ Renewing strategy–structure–performance paradigm ” . In Research in Organizational Behavior , Edited by: Cummings , L. L. and Staw , B. M. Vol. 16 , 215 – 255 . Greenwich, CT : JAI Press .
  • Gerdin , J. 2005 . Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach . Accounting, Organizations and Society , 30 ( 2 ) : 99 – 126 .
  • Ghobadian , A. and Smyth , D. A. The role of the post-audit procedure in effective control of capital projects . Proceedings of the Operations Management Association UK Annual International Conference . 5–6 January , Dunblane, Scotland. Edited by: Macbeth , D. K. and Southern , G. Bedford : IFS/Springer-Verlag .
  • Gordon , L. A. and Myers , M. D. January 1991 . “ Postauditing capital projects; are you in step with the competition? ” . In Management Accounting (USA) January , 39 – 42 .
  • Granlund , M. 2001 . Towards explaining stability in and around management accounting systems . Management Accounting Research , 12 ( 2 ) : 141 – 166 .
  • Gresov , C. and Drazin , R. 1997 . Equifinality: functional equivalence in organization design . Academy of Management Review , 22 ( 2 ) : 403 – 428 .
  • Holmes , D. E.A. , Cullen , J. and Gray , I. H. 1991 . “ Problems associated with Post-Completion Audits ” . In Post-Completion Auditing , Edited by: Neale , C. W. and Holmes , D. E.A. 50 – 81 . London : Pitman .
  • Huber , G. P. 1991 . Organizational learning: the contributing processes and the literatures . Organization Science , 2 ( 1 ) : 88 – 115 .
  • Huikku , J. 2001 . “ Investointien tarkkailun motiivien ja toteutustavan välinen yhteys – case-tutkimus [Interdependence of motives and design of post-completion audit of capital investments – case study] ” . Helsinki : Licentiate thesis at Helsinki School of Economics and Business Administration .
  • Innes , J. and Mitchell , F. 1995 . A survey of activity-based costing in the U.K.'s largest companies . Management Accounting Research , 6 ( 2 ) : 137 – 153 .
  • Innes , J. , Mitchell , F. and Sinclair , D. 2000 . Activity-based costing in the U.K.'s largest companies: a comparison of 1994 and 1999 survey results . Management Accounting Research , 11 ( 3 ) : 349 – 362 .
  • Katz , D. and Kahn , R. L. 1978 . The Social Psychology of Organizations, , 2nd edn , New York : Wiley .
  • Kerr , S. and Jermier , J. M. 1978 . Substitutes for leadership: their meaning and measurement . Organization Behavior and Human Performance , 22 ( 3 ) : 375 – 403 .
  • Khandwalla , P. N. 1972 . The effect of different types of competition on the use of management controls . Journal of Accounting Research , 10 ( 2 ) : 275 – 285 .
  • Klammer , T. P. and Walker , M. C. 1984 . The continuing increase in the use of sophisticated capital budgeting techniques . California Management Review , XXVII ( 1 ) : 137 – 148 . Fall
  • Kloot , L. 1997 . Organizational learning and management control systems: responding to environmental change . Management Accounting Research , 8 ( 1 ) : 47 – 73 .
  • Lillis , A. M. and Mundy , J. 2005 . Cross-sectional field studies in management accounting research – closing the gaps between surveys and case studies . Journal of Management Accounting Research , 17 : 119 – 141 .
  • Lumijärvi , O.-P. 1990 . Gameplaying in Capital Budgeting , Turku, , Finland : Publications of Turku School of Economics and Business Administration, Serie A-7 .
  • Macintosh , N. B. and Daft , R. L. 1987 . Management control systems and departmental interdependencies: an empirical study . Accounting, Organizations and Society , 12 ( 1 ) : 49 – 61 .
  • Malmi , T. 1999 . Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms . Accounting, Organizations and Society , 24 ( 8 ) : 649 – 672 .
  • Malmi , T. 2001 . Balanced scorecards in Finnish companies: a research note . Management Accounting Research , 12 ( 2 ) : 207 – 220 .
  • Marginson , D. E. 1999 . Beyond the budgetary control system: towards a two-tiered process of management control . Management Accounting Research , 10 ( 3 ) : 203 – 230 .
  • Marquardt , M. and Reynolds , A. 1994 . The Global Learning Organization , Burr Ridge, IL : Irwin .
  • McNair , C. J. and Vangermeersch , R. 1998 . Total Capacity Management; Optimizing at the Operational, Tactical, and Strategic Level , Boca Raton : St Lucie Press .
  • Merchant , K. A. 1981 . The design of the corporate budgeting system: influences on managerial behavior and performance . The Accounting Review , 56 ( 4 ) : 813 – 829 .
  • Merchant , K. A. 1985 . Organizational controls and discretionary program decision making: a field study . Accounting, Organizations and Society , 10 ( 1 ) : 67 – 85 .
  • Meyer , J. and Rowan , B. 1977 . Institutionalized organizations: formal structure as a myth and ceremony . American Journal of Sociology , 83 ( 2 ) : 340 – 363 .
  • Miller , D. 1987 . The genesis of configuration . Academy of Management Review , 12 ( 1 ) : 686 – 701 .
  • Mills , R. W. and Kennedy , J. A. 1990 . Post-Completion Audit of Capital Expenditure Projects , London : CIMA . Management Guide No. 9
  • Mills , R. W. and Kennedy , J. A. November 1993 . “ Experiences in operating a post-audit system ” . In Management Accounting (UK) November , 26 – 28 .
  • Neale , C. W. 1989 . Post auditing practices by UK firms: aims, benefits and shortcomings . British Accounting Review , 21 ( 4 ) : 309 – 328 .
  • Neale , C. W. 1991a . The benefits derived from post-auditing investment projects . OMEGA International Journal of Management Science , 19 ( 2/3 ) : 113 – 120 .
  • Neale , C. W. November 1991b . “ A revolution in post-completion audit adoption ” . In Management Accounting (UK) November , 44 – 46 .
  • Neale , C. W. 1994 . Investment post-auditing practices among British and Norwegian companies: a comparative study . International Business Review , 3 ( 1 ) : 31 – 46 .
  • Neale , C. W. and Buckley , P. J. 1992 . Differential British and U.S. adoption rates of investment project post-completion auditing . Journal of International Business Studies , 23 ( 3 ) : 443 – 459 .
  • Neale , C. W. and Holmes , D. E.A. 1990 . Post-auditing capital projects . Long Range Planning , 23 ( 4 ) : 88 – 96 .
  • Neale , C. W. and Holmes , D. E.A. 1991 . Post-Completion Auditing , London : Pitman .
  • Otley , D. T. 1980 . The contingency theory of management accounting: achievement and prognosis . Accounting, Organizations and Society , 5 ( 4 ) : 413 – 428 .
  • Otley , D. 1999 . Performance management: a framework for management control systems research . Management Accounting Research , 10 ( 4 ) : 363 – 382 .
  • Pierce , B. J. and Tsay , J. J. 1992 . A study of the post-completion audit practices of large American corporations: experience from 1978 and 1988 . Journal of Management Accounting Research , 4 : 131 – 155 . (Fall)
  • Pohlman , R. A. , Santiago , E. S. and Markel , F. L. 1988 . Cash flow estimation practices of large firms . Financial Management , 17 ( 2 ) : 71 – 79 .
  • Powell , W. W. and DiMaggio , P. J. 1991 . The New Institutionalism in Organizational Analysis , Edited by: Powell , W. W. and DiMaggio , P. J. Chicago : University of Chicago Press .
  • Preston , A. 1986 . Interactions and arrangements in the process of informing . Accounting, Organizations and Society , 11 ( 6 ) : 521 – 540 .
  • Pruitt , S. W. and Gitman , L. J. 1987 . Capital budgeting forecast biases: evidence from the Fortune 500 . Financial Management , 16 ( 1 ) : 46 – 51 .
  • Scapens , R. W. , Sale , J. T. and Tikkas , P. A. 1982 . Financial Control of Divisional Capital Investment , London : CIMA .
  • Senge , P. 1990 . The Fifth Discipline , New York : Currency Doubleday .
  • Speckbacher , G. , Bischof , J. and Pfeiffer , T. 2003 . A descriptive analysis on the implementation of Balanced Scorecards in German-speaking countries . Management Accounting Research , 14 ( 4 ) : 361 – 387 .
  • Spekle , R. F. 2001 . Explaining management control structure variety: a transaction cost economics perspective . Accounting, Organizations and Society , 26 ( 4/5 ) : 419 – 441 .
  • von Bertalanffy , L. 1968 . General System Theory , New York : Braziller .
  • Waterhouse , J. H. and Tiessen , P. 1978 . A contingency framework for management accounting systems research . Accounting, Organizations and Society , 3 ( 1 ) : 65 – 76 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.