摘要：Research on small firm planning has established that small firms plan and has generally indicated that planning has value. Strategic plan content research often focuses on developing a written plan. Little research has focused on who engages in planning and who does not. This study investigated the relationship between individual and firm differences and the extent to which planning takes place in the firm. Owner demographics, such as education, age, and years in business, had little relationship with planning activity levels while firm sales and number of employees were related to several planning activity measures.
