Photo of Elaine Harris
  • 008 Queen's Building, Southlands


Research output per year

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Personal profile


Elaine has been Professor of Accounting and Management at Roehampton since 2010 and was also the Director of the Business School from 2010 to 2014. She currently leads the PhD programme in the Business School and leads a research team on strategic investment decision making. Elaine is Associate Editor of the British Accounting Review, special issues editor for the Journal of Applied Accounting Research and Chair of the Management Control Association. She is editor of the Routledge Companion to Performance Management and Control (2018) and one of its 52 authors. She has won both best paper and reviewer awards for Emerald journals.

She has over 30 years of experience in higher education, including more than 20 years as a manager as well as an academic. She is currently module convener for a postgraduate module on Strategic Investment Appraisal that draws on her research.

Prior to her academic career Elaine worked in accountancy practice as an auditor, accountant, consultant and manager. Her research has impacted on managerial processes in organisations.



Research interests

Elaine's research is focussed upon how managers make sense of risky business propositions and prospective projects, and how they interact with other organisational members and external parties in reaching strategic investment decisions. This research is located within the field of management control and links to strategy implementation and project management. Elaine's work draws on theories from psychology, e.g. cognition, and increasingly from sociology, e.g. structuration. Her aim is to develop practice-based theory on strategic investment decision-making (SIDM) that acknowledges both the psychology of managerial judgement and the social context of decision-making processes. She is currently exploring the influence of different forms of ownership on SIDM.

Research projects

Elaine was leading a project on the nexus of advanced performance measurment systems and strategic investment project appraisal funded by the ICAEW charitable trust, that reported in 2018. Her work on strategic investment decisions continues with case studies in higher education.

Elaine has previusly carried out research on risk assessment in project appraisal funded by commercial enterprises such as Christian Salveson PLC (1999-2003) and on managerial judgement by professional bodies such as CIMA (2004-2006). She is the current chair of a research network, the Management Control Association.

Doctoral students currently under Elaine's supervision include

Sendem Badam - Management Accounting and Control Systems in a Transitional Economy: The Case of Mongolia

Megan Kelly - Student engagement in ethics education in an undergraduate accounting degrees: a comparative study

Tingting Song - A Comparative Study on Earnings Management through Loan Loss Provisions of Commercial Banks

Professional affiliations

Elaine is a Fellow of ACCA, CIM, CMI, RSA and the HEA

She is also a member of the British Accounting & Finance Association (BAFA) and was chair of the Committee of Departments of Accounting & Finance (CDAF, formerly known as CHA) from 2005 to 2009.

Consultancy work

Elaine has undertaken consultancy and corporate development projects for a range of clients including Richard Burbidge plc, Peterborough Software plc, Scania (GB) Ltd, ABR Foods Ltd, Bedfordshire County Council, Shoosmiths, FKI plc, NHS London hospitals and EuroPoolSystem International BV as well as professional bodies such as CIMA.

From accounting information systems and financial applications to education and training and strategic risk management.


Strategic Investment Appraisal

Accounting for Decision Making

Audit Practice and Ethics

Management Research Methods


Education/Academic qualification

Brunel University London


Award Date: 31 Mar 1999

External positions

Associate Editor, British Accounting Review

Mar 2016 → …

Network Recent external collaboration on country level. Dive into details by clicking on the dots.

Research Output

Management Accounting and Control for Sustainability and Strategic Decision Making: Guest editorial

Harris, E., Herzig, C., De Loo, I. & Manochin, M., 2 May 2019, In : Journal of Management Control. 30, 1, p. 1-4 4 p.

Research output: Contribution to journalEditorial

Open Access

Introduction to performance management and control

Harris, E., 2018, Routledge Companion to performance management and control. Harris, E. (ed.). Abingdon: Routledge: Taylor & Francis Group, p. 1-9 9 p. chapter 1

Research output: Chapter in Book/Report/Conference proceedingChapter

Multi-dimensional performance frameworks and strategic investment decisions

Harris, E., Northcott, D., Elmassri, M., Huikku, J. & Silva de Souza, R., 2018, London: ICAEW. 21 p.

Research output: Book/ReportCommissioned report

Open Access

PMC: Entering a developing field

Harris, E. & Berry, T., 2018, Routledge Companion to Performance Management and Control. Harris, E. (ed.). Abingdon: Routledge: Taylor & Francis Group, p. 501-512 12 p. chapter 28

Research output: Chapter in Book/Report/Conference proceedingChapter


Best paper award

Harris, Elaine (Recipient), Deryl Northcott (Recipient), Elmassri, Moataz (Recipient) & Jari Huikku (Recipient), 2015

Prize: Prize (including medals and awards)

Emerald Literati Outstanding reviewer award

Harris, Elaine (Recipient), 2017

Prize: Prize (including medals and awards)

Outstanding reviewer of the year 2018

Harris, Elaine (Recipient), 2018

Prize: Prize (including medals and awards)


  • 8 Editorial Activity
  • 2 Invited talk

Governance and Accountability in UK HEIs

Elaine Harris (Speaker)

27 Mar 2020

Activity: Talk or presentationInvited talk

How organisations make strategic investment decisions: a stream of field studies

Elaine Harris (Speaker)

30 Oct 2019

Activity: Talk or presentationInvited talk

Journal of Management Control (Journal)

Elaine Harris (Guest editor), , Christian Herzig (Guest editor), , Ivo De Loo (Guest editor), , Melina Manochin (Guest editor), & Thomas Gunther (Editor)

Nov 2017Apr 2019

Activity: Publication peer-review and editorial workEditorial Activity

Long Range Planning : International journal of strategic planning (Journal)

Elaine Harris (Peer reviewer)


Activity: Publication peer-review and editorial workEditorial Activity

European Journal of International Management (Journal)

Elaine Harris (Peer reviewer)


Activity: Publication peer-review and editorial workEditorial Activity


For Effect or Affect? UK Defence Change: Management

Author: Thompson, G., 14 Jun 2017

Supervisor: Harris, E. (Supervisor) & Louth, J. (Supervisor)

Student thesis: Doctoral Thesis


Resisting resistance: ICT adoption within a monastery on Mount Athos

Author: Russell, C., 11 Jan 2018

Supervisor: Harris, E. (Supervisor) & Waring, M. (External person) (Supervisor)

Student thesis: Doctoral Thesis


Strategic Investment Decision-Making in an Extremely Uncertain Context

Author: Elmassri, M. M., 2015

Supervisor: Harris, E. (Director of Studies) & Carter, D. (External person) (Co-Supervisor)

Student thesis: Doctoral Thesis