E-business planning and accountants: the balance with performance
by Paul A. Phillips
International Journal of Business Performance Management (IJBPM), Vol. 6, No. 1, 2004

Abstract: Despite calls for greater accounting involvement in the formulation, implementation, and evaluation of strategies, there has been a paucity of empirical research to support such an assertion. This paper, in the context of the new economy, uses data derived from a survey of accountants who attended a Conference entitled ''The e-business revolution'' to explore the association between the level of e-business planning and business performance. Analyses of data generated from 68 accountants reveal that there is a significant relationship between the e-business planning characteristics of: formality, participation and thoroughness with business performance.

Online publication date: Mon, 10-May-2004

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