What are websites used for - cost saving, revenue generating or value creating?

Abstract

For responding to the previous debate about whether Websites can be more properly used as a cost saving or revenue generating devices. The author interprets Plehan's internet selling matrix in a particular way to provide an insight about what industries can use web sites as a selling device and what industries can use web sites for cost saving purposes. Then the author empirically tests the typology of internet selling matrix and also explores other usage (customer-relation development) of Websites in different industry.