Electronic commerce is redefining business and customer relationships, business processes, even sometimes restructuring the whole industry by providing new distribution channel, new delivery methods, new payment methods and new medium for communication. The aim of this study was to explore the critical success factors that affect e-commerce activities of Small and Medium -sized Enterprises (SMEs). In this study, a model has been developed based on previous researches and a questionnaire has been composed in order to collect data for the research. The questionnaire has been applied to participants from a wide variety of industries. Construct validity and reliability of questionnaire items have been tested by using factor analysis and Cronbach?s alpha. Regression analysis has been applied in order to explore the factors affecting e-commerce activities of SMEs. The success measures of e-commerce are compared between users and non-users of some e-commerce applications. Findings indicate financial resources, perceived benefits and content as significant factors effecting success of e-commerce in SMEs. The negative relationship between content and performance of the e-commerce can be attributable to the complexity created with the abundance of information which leads to more confused customers.
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