Although survey research is the most widely used methodology in organi
zational and information systems (IS) research, it is often criticized
for the perceptual biases involved in using a single key informant pe
r firm, To mitigate this problem, researchers commonly advocate using
more than one key informant per firm, However, it is not uncommon for
perceptual differences between key informants to arise in such studies
, This study examines possible reasons for such perceptual differences
by gathering data through a 'matched-pair' mail survey complemented w
ith follow-up telephone interviews with key informants, The results sh
ow that perceptual differences between Business Planners and IS Execut
ives with regard to the extent of integration between business plannin
g (BP) and information systems planning (ISP) may be caused by inheren
t differences in their roles and responsibilities, by the 'education g
ap','communication gap' and/or 'culture gap' between Business Planners
and IS Executives, by the dynamic nature of the evolutionary process
of BP-ISP integration, and by the natural tendency of IS Executives to
perceive IS processes to be more sophisticated than others perceive t
hem to be, These results should be useful both to researchers, who can
use them in designing future studies and to practitioners, since they
suggest the nature of, and possible reasons for, perceptual differenc
es concerning IS among top-level executives, (C) 1997 Elsevier Science
Ltd.