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.
International Journal of Business Performance Management, 2004 Vol.6 No.1, pp.43 - 55
Published online: 10 May 2004 *Full-text access for editors Access for subscribers Purchase this article Comment on this article