Title: E-business planning and accountants: the balance with performance

Authors: Paul A. Phillips

Addresses: Canterbury Business School, University of Kent, Canterbury, Kent, CT2 7PE, UK

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.

Keywords: accountants; e-business planning; performance.

DOI: 10.1504/IJBPM.2004.004116

International Journal of Business Performance Management, 2004 Vol.6 No.1, pp.43 - 55

Published online: 30 Mar 2004 *

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