“…Their position is difficult as they have to take potentially far-reaching decisions on the basis of limited expertise and little assistance. The results reported here have formed an input to a project (Doukidis and Karakoulas, 1994;Whitley, Poulymenakou and Cornford, 1992) to develop knowledge-based tools to assist managers of SBs to understand IT planning and the formulation of their IT needs with regard to their own business priorities.…”