The relationship of information usage characteristics to planning system sophistication: An empirical examination
实证研究了公司层面规划与信息系统之间的关系，发现面向未来、外部和环境信息与规划成熟度强相关，环境复杂性也与规划成熟度相关，但波动性无关。
Abstract The relationship between corporate‐level planning and information systems was examined empirically. A continuum of planning system sophistication was constructed based on the level of openness to outside influences combined with the planning horizon. Futureoriented, external and environmental types of information were found to be strongly correlated with increased planning sophistication. The impact of environmental turbulence (complexity‐volatility) on planning systems also was examined. Complexity was strongly correlated with planning sophistication, whereas no relationship was found between volatility and planning sophistication.