In this article, the use of Information Systems in the context of small business is discussed, showing current research focus and presenting some parts of research areas which have not yet been tackled. The surrounding environment that facilitates the creation of small entrepreneurial businesses is further examined, together with the IS planning practices in such an environment. We find that these practices do not follow the conventional theories for IS planning. The main argument is that their management style and organizational structure determine to a significant extent the process and nature of IS planning. This relationship is envisaged under a broader perspective where we consider the inter-dependence between organizational structure and culture. We are proposing a shift of focus for IS planning research by suggesting a smodel that combines the above concepts.