ABSTRACT
The study of technology adoption has received considerable attention from researchers in the IS community in recent years. With the increased use of the Internet and the World Wide Web, business organizations have taken advantage of the potential benefits that e-commerce can provide. However, a significant number of small and medium sized businesses have not adopted e-commerce yet. This study surveyed managers/owners of SMEs to identify variables that differentiate between adopters and non-adopters of e-commerce. The results indicate that SMEs most receptive to adopting e-commerce have the financial and technological resources, see e-commerce as useful for their firms, and feel external pressure to integrate e-commerce into their organization.