Elaine HarrisUniversity of Roehampton | RU · Centre for Organisational Research
Elaine Harris
Doctor of Business Administration
About
30
Publications
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Introduction
Elaine Harris is Emeritus at the University of Roehampton, doing research in Strategic Investment Appraisal and decision making. Her current focus in on sustainability in the use of multidimensional performance frameworks like the balanced scorecard in strategic investment decision-making.
Case study work draws on strategy as practice, strong structuration theory and personal construct theory and combines interview methods with repertory grid techniques and cognitive mapping.
Publications
Publications (30)
Corporate social responsibility (CSR) is a burgeoning field of study, as well as the accepted business practice for well over half a century. Mandated by the United Nations’ Sustainable Development Goals (SDGs), the companies across nations have aligned their strategies and operations, tapping into new markets, investors, stakeholders, and partneri...
Purpose-This study aims to explore how managers exercise agency in strategic investment decisions (SIDs) by drawing on their knowledgeability of the strategic context. Specifically, the authors address the role of position-practice relations and irresistible causal forces in this conduct.
Design/methodology/approach-The authors examine SID-making...
Every analyst will experience stock recommendation failures during their career. Unlike many other professions, these pivotal moments occur in the full glare of clients, colleagues, equity‐sales teams, and the media. This research explores the practices of analysts up to and beyond the point where, faced with a failing recommendation, they contempl...
This research aims to explore the relationship between long-term value creation metrics using multiple measures and overall firm performance in the consumer goods sector, specifically focusing on the influence of organisational culture. Literature conceptualises value creation as a trade-off between creating value for customers and creating economi...
Performance management is key to the ongoing success of any organisation, allowing it to meet its strategic objectives by designing and implementing management control systems.
This book goes beyond the usual discussion of performance management in accounting and finance, to consider strategic management, human behaviour and performance management...
Purpose
In the field of strategic investment decision making (SIDM) a body of research has grown up via international case studies and organisation-based fieldwork. However, there has been little systematic theorisation around SIDM processes and practices. The purpose of this paper is to show how strong structuration theory (SST) can be employed to...
This study focuses on processes employed by organisational managers making strategic investment decisions (SIDs) in an environment of extreme uncertainty in post-revolution Egypt. Our study illustrates how significant social, political and economic uncertainty impacts upon the utility of capital investment appraisal techniques employed in managemen...
This chapter focuses on risk in strategic decision-making in organizations and draws together a variety of theoretical perspectives, especially from the field of psychology. It explores the notion of “feeling the risk”, which may be unfamiliar to both scholars in management control and practitioners.
Purpose
The purpose of this paper is to draw on a small‐scale study that investigated the relationships between the budget‐setting process and slack, and how budgetary, behavioural and contextual factors can affect this relationship, to reconceptualise the phenomenon of budgetary slack as a budget risk management strategy.
Design/methodology/appro...
The theoretical definition of risk applies where possible outcomes are known and the probability of those outcomes can be estimated. Risk analysis techniques therefore focus on the effect of risk. Several surveys indicate that these techniques are normally complemented or dominated by subjective or intuitive assessments of risk which has prompted a...
Success in business depends on two broad management skills: 'doing the right thing' (choosing the right projects) and 'doing things right' (good project management). This book examines the challenges that managers face in assessing the likely risks and benefits that need to be taken into account when choosing projects. It then explores the strategi...
Capital budgeting or investment appraisal is concerned with organizational management decisions about which projects or assets to invest in and how to finance them to achieve corporate goals. The background to this area of management accounting started by defining this as a routine part of the budgetary control system, hence the label ‘capital budg...
Purpose
The purpose of this paper is to examine the capital investment process, guided by concepts from cognitive and social psychology. The intention is to gauge the extent to which managerial judgement can be detected by applying a psychological lens to the process. Initial fieldwork is subsequently reported on the extent to which managerial judg...
The Skunkworks framework was developed and tested to solve problems managers face from the high level of uncertainty in the early stages of defining an innovative project. It combines cognitive mapping with other team processes in a sequence discovered by action research, forming a new management tool to identify and reduce unknowns. Described in t...
This review starts from the lines of enquiry suggested by Otley et al. [Otley, D.T., Broadbent, J.M., Berry, A.J., 1995. Research in management control: an overview of its development. British Journal of Management 6, S31–S34] and develops these themes in the light of more recently published research. Hence this review is structured around the foll...
Business acquisitions are among the most important strategic investment decisions. Within a management control framework, there is a need for analysis techniques that reflect on experience and utilise organisational learning in future decisions. This paper provides an insight into managers' perceptions of the risk involved in acquisitions, as part...
Until recently little attention has been given in Accounting and Finance literature to the problem of linking the results of financial evaluation techniques such as Net Present Value (NPV) and Shareholder Value Analysis (SVA) to managers’ cognitive evaluation of strategic factors and the risk profile of projects. Various authors have called for res...
One of the practical problems faced by managers when appraising strategic investment opportunities, is how to deal with the uncertainty of the outcome(s). They often make subjective judgements about the riskiness of prospective projects, but these are rarely formalized into their strategic decision-making processes. Little attention is paid to this...
Business managers are responsible for making decisions about the investment of corporate funds in projects that will enable the organisation to achieve its goals. They have to use a combination of formal decision analysis techniques and managerial judgement to make their choice from a range of strategic options, and in many fast-moving industries,...