Organizations are finding that their ability to respond to unpredicted changes in the market is becoming a key factor in survival. The ability to adjust e-business processes to customer preferences (flexibility) has become a necessity for online systems. Despite the interest in e-business...

Despite calls for greater accounting involvement in the formulation, implementation, and evaluation of strategies, there has been a paucity of empirical research to support such an assertion. This paper, in the context of the new economy, uses data derived from a survey of accountants who...