As a basis for examining thedifferences in information systems planning in Australian companies and those in other developed countries, accountants in senior management and executive positions in three samples of Australian companies were surveyed. The findings for small, medium andlarge companies in Australia are reported and discussed. It is apparent that strategic planning for information systems in many organisations is not extensive and in some cases is not fulfilling their own organisational planning objectives. The quality ofstrategic planning for information systems is evaluated. Some organisations successfully adopt a strategic view of their information systems while others do not capitalize on their recognition of information as a strategic resource. Most companies do not appear to view information systems planning as a strategic issue and some do not formally plan for information needs