... Premkumar & Roberts, 1999;Scupola, 2003;Thong, 1999) • Outsourcing elements (Teng et al., 1995;Turban et al., 2000) • Buyers and Suppliers' pressure (Abell & Lim, 1996;Premkumar & Roberts, 1999;Rashid & Al-Qirim, 2001;Scupola, 2003) • Business Partner (Iacovou et al., 1995) • E-Commerce Benefits (Scupola, 2003) • Availability of capital, inflation (É. Technology related factors Information technology related attributes that promote or deter the SME's adoption decision • Technology availability (Scupola, 2003) • Complexity (Rashid & Al-Qirim, 2001) • Benefits: usefulness (Iacovou et al., 1995;Poon & Strom, 1997;Rogers, 1995;Vickery, 2002) • Adoption Risk/Cost: (KIMI, 2002;Locke & Cave, 2002;Purao & Campbell, 1998;Rashid & Al-Qirim, 2001) • Security Hazards: (Abell & Lim, 1996;MIC, 2002;Purao & Campbell, 1998) Government related factors Government related attributes (e.g., polities, leadership, initiatives, IT infrastructure, etc.) that affect the adoption decision of the SME • Government Role: leadership, tax break, technology-adoption tax credits, financing, intervention (Jutla, Bodorik, & Dhaliwal, 2002;É. Lefebvre & Lefebvre, 1996;OECD, 2000;Scupola, 2003) • Information channel & trade policies (Kettinger, 1994;É. ...