The Role of the Electronic Spreadsheet in Small Firm Planning

Microcomputer technology and spreadsheet software are widely available to small businesses and offer the small firm owner a means of planning more effectively and efficiently. A survey of the planning practices of electronic spreadsheet owners reveals a gap between ownership of the planning tools and their effective use. The study shows the importance of preplanning the purchase of software, of motivation to plan, and of tailoring planning systems to the goal orientation of the firm in order to effectively use the electronic spreadsheet as a small business planning tool.