The Role of Post Completion Audits, Managerial Learning, Environmental Uncertainty and Performance.
研究竣工审计如何帮助管理者学习资本预算决策，发现环境不确定性影响其效果，且学习能提升绩效，对85名管理者的调查支持了这些观点。
Abstract This study examines the role of post completion audits (PCAs) in assisting managers to learn about the project definition stage of capital budgeting decisions. A two-stage model is proposed in which environmental uncertainty moderates the association between PCAs and managers' learning. The second stage proposes that learning is associated with higher managerial performance. The results of a survey of 85 managers provides evidence supporting these propositions. The findings suggest that designers of management accounting systems should be circumspect in their expectations of the potential beneficial effects from PCAs. It seems likely that PCAs are best suited for improving managerial learning in more certain operating situations. The results also support the view that learning is a significant attribute of higher performing managers.