Impact of Planning and Control Sophistication in Small Business


  • Harland E. Hodges College of Charleston
  • Thomas W. Kent College of Charleston


Significant research has been conducted using numerical measures to establish criteria and determine the relationship between planning sophistication and business success. This research takes a different approach by using a one-on-one interview with closed ended questions to evaluate management perceptions of planning sophistication and its relationship to perceptions of company performance. Our study addresses sophistication in terms of: planning knowledge, time period the plan covers, external/internal considerations, and internal metrics used to measure success. It addresses measurement and control in terms of: goals and objectives, and monitoring frequency. Management's perceptions of how increased knowledge of the strategic planning discipline might impact future company performance are also evaluated. Findings indicate that managers ' perceptions of greater sophistication in their planning efforts are slightly positively related to perceptions of better company performance. Overwhelming evidence is submitted indicating increased knowledge will moderately to significantly impact future company performance.


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How to Cite

Hodges, H. E., & Kent, T. W. (2006). Impact of Planning and Control Sophistication in Small Business. Journal of Small Business Strategy, 17(2), 75–88. Retrieved from