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E-business planning and accountants: the balance with performance

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  • Paul A. Phillips

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.

Suggested Citation

  • Paul A. Phillips, 2004. "E-business planning and accountants: the balance with performance," International Journal of Business Performance Management, Inderscience Enterprises Ltd, vol. 6(1), pages 43-55.
    • Handle: RePEc:ids:ijbpma:v:6:y:2004:i:1:p:43-55
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