Planning Behavior Variables in Small Firms
基于澳大利亚全国多期样本，检验小企业是否制定商业计划与规模、培训、决策者教育等变量的关联，发现许多企业会随时间改变规划行为。
Much of the empirical data that identifies the incidence of planning in small firms and the variables associated with that planning is based on small samples subject to geographic and industry constraints. The intent of this article is to partially overcome those limitations by testing relationships using results from a large Australian-wide, multiple-period sample. For each of three years, the frequency with which firms maintained documented business plans was determined and tested for associations with a range of traditional “business structure” demographic variables and a group of “management structure” variables. Results support expectations that size, volume, training, intention to change operations, and the major decision-maker’s education are positively associated with business planning. Results also indicate that a significant number of firms change planning behavior states over time.