• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
    • Abstracting/ Indexing:  CNKIGoogle ScholarCrossref
    • Article Processing Charge (APC): 500 USD
    • E-mail: joebm.editor@gmail.com
JOEBM 2015 Vol.3(12): 1169-1173 ISSN: 2301-3567
DOI: 10.7763/JOEBM.2015.V3.353

What Are the Top Variables Leading to Strategic Investment Decision Making Performance

Christine Soh, Chris Carr, Tony Kinder, Yangpei Lin, and Mohammad M. Mousavi

Abstract— We study the gap between theory and practise on the strategic investment decision (SID) due to its immense impact on finance and strategy by deriving a theoretical framework on successful SIDs from current SID making literature. The theoretical framework summarises the top variables leading to SID making performance. To determine if theory is justified by practise, we assess the usage and influence of financial and strategic management accounting techniques versus control pertaining to the influence of accounting practises on SIDs in the Singaporean context. We examine the actual practises of manufacturing companies in the unique Singaporean context and find out what is the highest influence on their strategic practises: accounting versus strategy through a detailed case study approach obtained from 10 Singaporean companies. From the empirical results, we derive a conceptual framework that denotes the top variables leading to SID performance.

Index Terms— Decision making, performance, Singapore, strategic investment decision.

Christine Soh and Mohammad M. Mousavi are with the Wenzhou Kean University, China (e-mail: christineclarissesoh@gmail.com, smmmousavy@gmail.com).
Chris Carr, Tony Kinder, and Yangpei Lin are with the Edinburgh Business School, UK (e-mail: Chris.Carr@ed.ac.uk, tony.kinder@ed.ac.uk, s0921855@sms.ed.ac.uk)

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Cite: Christine Soh, Chris Carr, Tony Kinder, Yangpei Lin, and Mohammad M. Mousavi, " What Are the Top Variables Leading to Strategic Investment Decision Making Performance," Journal of Economics, Business and Management vol. 3, no. 12, pp. 1169-1173, 2015.

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