Academic literature on the topic 'Adoption of CPC SMEs'

Made available in DSpace on 2016-03-15T19:32:39Z (GMT). No. of bitstreams: 1 Matheus Carlo Favarin.pdf: 728854 bytes, checksum: 75a864425b03cc6a0728536db2bd2504 (MD5) Previous issue date: 2012-08-13<br>Fundo Mackenzie de Pesquisa<br>The present study aimed to analyze the present stage of institutionalization of the CPC PME by the small and medium enterprises, from the perspective of the Institutions Theory, taking basis the institutionalization stages developed by Tolbert and Zucker (1999). Through a formative construct, it was sought to measure the level of institutionalization of the CPC PME in small and medium enterprises. In order to conduct the empirical research, questionnaires were sent to 1.786 companies from various sectors, which had up to 500 employees, established, mostly, in the region of the state of São Paulo. Among the valid responses, 20 questionnaires had been properly filled. The data was statistically analyzed by descriptive statistics and ANOVA application. The results showed that small and medium size enterprises in Brazil, according to the analyzed sample, are currently concentrated in the institutional habitualization stage, to the extent that there is not a theory of new structures, as well as the adopters are homogeneous. Another key aspect revealed refers to the knowledge level that the respondents held on the subject (CPC PME). The research found that companies adopting the new accounting practices held a high level of knowledge about the structure in comparison with other companies. Such characteristics can be observed, according Tolbert and Zucker (1999), in the institutional habitualization stage. Among the institutional factors that motivate and inhibit the CPC PME adoption, it was found that the legal aspect stand out as the main motivational factor which conducts the company to the CPC PME adoption. The empirical results of this study were presented to two representatives of professional bodies: CRC SP and SESCON-SP, both in Campinas, in order to deepen the discussion. These representatives gave their opinion regarding the number of companies adopting the CPC PME, the organizational characteristics of the small and medium enterprises and the factors that motivate or inhibit the adoption of new accounting practices. In summary, although it is believed that the accounting professional is endowed with consciousness and applied in carrying out their profession, the empirical research shows that accounting rules have not been applied in small and medium enterprises. The reality of the profession has changed: instead of rules, attention to the essence, the managerial vocation and the management. This attributes, without doubt, greater responsibility to the accounting professional and requires a proactive stance. However, the CPC PME is in place for two years and, since few companies have adopted the new practices so far, it is essential that the attitude of the accountants is evaluated.<br>Este estudo objetiva conhecer o estágio de institucionalização do CPC PME nas PMEs, sob a óptica da Teoria Institucional, com base nos estágios de institucionalização desenvolvidos por Tolbert e Zucker (1999), por meio de um construto formativo. Para tanto, foram enviados questionários para 1.786 empresas de diversos ramos de atividade, com até 500 funcionários e estabelecidas, em grande parte, no estado de São Paulo. Entre as respostas válidas, 20 questionários apresentaram-se devidamente preenchidos, cujos dados foram analisados por meio da estatística descritiva e da aplicação da ANOVA. A análise dos resultados permitiu verificar que as PMEs brasileiras concentram-se atualmente no estágio de institucionalização de habitualização, na medida em que não existe uma teorização sobre as novas estruturas, bem como os adotantes são homogêneos. Outro aspecto fundamental revelado refere-se ao nível de conhecimento que os respondentes detêm sobre o tema (CPC PME). A pesquisa evidenciou que as empresas adotantes das novas práticas contábeis detêm um elevado nível de conhecimento sobre a estrutura em comparação às demais. Tais características, segundo Tolbert e Zucker (1999), remetem ao estágio de institucionalização de habitualização. Entre os fatores institucionais motivadores e inibidores à adoção do CPC PME, verificou-se que o aspecto legal destaca-se como o fator motivacional principal. Os resultados empíricos deste estudo foram apresentados a dois representantes dos órgãos de classe CRC SP e SESCON-SP, ambos de Campinas, com o objetivo de aprofundar a discussão. Esses representantes opinaram acerca do número de empresas adotantes do CPC PME, das características organizacionais das PMEs e dos fatores motivadores e inibidores à adoção das novas práticas contábeis. Em síntese, os resultados deste estudo demonstram que, ainda que se acredite que o profissional contábil seja dotado de consciência e aplicado no cumprimento da sua profissão, as regras contábeis não têm sido aplicadas nas PMEs. A realidade da profissão mudou: no lugar de regras, a atenção à essência, à vocação gerencial e à gestão. Isso atribuiu, sem dúvida, maior responsabilidade ao profissional contábil e exige uma postura proativa. Todavia, o CPC PME vigora há dois anos e, visto que poucas empresas adotaram até então essas novas práticas, é imprescindível que a postura dos contabilistas seja avaliada.

Made available in DSpace on 2016-03-15T19:32:39Z (GMT). No. of bitstreams: 1 George Magno Santos.pdf: 622876 bytes, checksum: 0f55167e42106cf08493594434a6a37c (MD5) Previous issue date: 2013-01-28<br>Fundo Mackenzie de Pesquisa<br>As a new element to align international accounting practices, the Federal Accounting Council, through Resolution 1.255/2009 CFC approved the NBC T 19:41 which deals specifically with the rules of accounting in small and medium enterprises, for use in the financial statements for general purpose of this category of companies. In the context presented, this study aimed to investigate what are the main factors that influenced the Accounting Offices in the preparation, preparation and dissemination of financial statements of their clients, in view of the mandatory application of the CPC SMEs from the year ended December 31, 2010. Additionally highlight the major internal and external factors that influenced the adoption of Statement SMEs, and verify the behavior of society and accounting manager before the new requirement in the Financial Statements in the format CPC SMEs and their level of knowledge about such pronouncement SMEs. The research was exploratory in nature, using the qualitative method, using as a procedure for data collection, in-depth interviews with four partners of accounting firms. The data collected were processed through content analysis using NVivo software. The main results of the data analysis showed that most respondents offices is not motivated to adopt the pronouncement, making him only under special circumstances. The vision priority is the maintenance of tax rules and practices that continue to influence the accounting results, since the internal user is who else uses the accounting information, and not the external. We conclude that the absence of severe penalties for both companies, and for the offices and the lack of customer interest in the majority of SMEs, as well as offices in the tradition of meeting the fiscal aspects, precisely because of the hefty fines, potentiate untimely adoption. Ignorance on the part of the accountants of the differences between the CPC and CPC Full SMEs or full model, where the latter allows a greater economic result for the company, improving its performance indicators economics and finance, is a strong indication of the need for knowledge deep study of both pronouncements, to decide on which pronouncement adopt. Another factor is the Internal Revenue Service of Brazil did not accept the new accounting standard as the baseline for calculating federal taxes, where companies that adopted the standard CPC SMEs have to make several adjustments in order to nullify any impact that may be with the adoption of the new accounting standard on the base for calculating the taxes due.<br>Como novo elemento para alinhamento internacional das práticas contábeis, o Conselho Federal de Contabilidade, através da Resolução CFC 1.255/2009, aprovou a NBC T 19.41 que trata especificamente sobre as regras aplicáveis na contabilidade de pequenas e médias empresas, para aplicação nas demonstrações contábeis para fins gerais desta categoria de empresas. No contexto apresentado, este trabalho objetivou investigar quais são os principais fatores que influenciaram os Escritórios Contábeis na preparação, elaboração e divulgação das demonstrações financeiras de seus clientes, em vista da obrigatoriedade de aplicação do CPC PME à partir do exercício findo em 31 de dezembro de 2010. Complementarmente evidenciar os principais fatores internos e externos que influenciaram na adoção do Pronunciamento PME, e verificar o comportamento da sociedade contábil e empresária perante a nova exigência nas Demonstrações Contábeis no formato CPC PME e seu nível de conhecimento sobre o referido pronunciamento PME. A pesquisa realizada foi de natureza exploratória, com o uso do método qualitativo, utilizando como procedimento para a coleta de dados, entrevistas em profundidade com quatro sócios de escritórios de contabilidade. Os dados coletados foram tratados por meio da análise de conteúdo com a utilização do software NVIVO. Como principais resultados a análise dos dados apontou que a maioria dos escritórios questionados não está motivada a adotar o pronunciamento, fazendo-o apenas por força de situações especiais. A visão prioritária é a manutenção das práticas e regras fiscais que continuam influenciando os resultados contábeis, uma vez que o usuário interno é quem mais utiliza a informação contábil, e não o externo. Conclui-se que a ausência de penalidades severas tanto para as empresas, quanto para os escritórios e a falta de interesse dos clientes na maioria de PME, bem como a tradição dos escritórios em atender aos aspectos fiscais, justamente por conta das pesadas multas, potencializam a adoção intempestiva. O desconhecimento por parte dos contadores das diferenças entre o CPC PME e o CPC Full ou modelo completo, onde este último possibilita um resultado econômico maior para a empresa, melhorando os seus indicadores de performance econômico-financeira, é um indicativo forte da necessidade de um conhecimento profundo e estudo de ambos os pronunciamentos, para decidir sobre qual pronunciamento adotar. Outro fator preponderante é o da Receita Federal do Brasil não aceitar o novo padrão contábil como base inicial de cálculo dos tributos federais, onde as empresas que adotaram o padrão CPC PME têm que efetuar diversos ajustes como forma de anular todo e qualquer impacto que possa haver com a adoção do novo padrão contábil na base de cálculo dos tributos devidos.

Because the benefits of broadband for businesses have been widely publicized, the UK government has tried to ensure that there is a wide and fast take-up of the technology. Initial figures showed that broadband adoption by SMEs was particularly slow and there has been little research on the use of broadband by businesses, particularly SMEs. An in-depth study into the roles and activities of the groups involved in broadband diffusion to SMEs was conducted. The innovation diffusion and social construction of technology theory were applied to develop a framework that addresses some of the issues not covered in previous literature. The research was carried out in two phases and the empirical data from these was obtained and analysed using a qualitative and interpretive approach. Whilst broadband adoption figures have picked up more recently the research results show that SMEs have not adopted broadband in its full capacity. The results show that factors including cost, quality of service, and lack of awareness might be a reason for this. Implications for policy makers and groups involved in broadband diffusion to SMEs have therefore been provided. The first phase of the research provides results that indicated that broadband has not necessarily changed the way the Internet is used by the SMEs. In the second phase, the results showed a wide if not incompatible difference among groups involved in the issues surrounding broadband diffusion to SMEs. Although the governi-nenht as provided funds for SMEs' adoption of information technology, the level of awareness displayed by SMEs is persistently low. A case is put that this may be because SMEs are unique as are their needs and so need to be targeted as individual businesses with individual needs as opposed to a 'one size fits all' solution.

This thesis paper discusses the adoption of Artificial Intelligence (AI) technologies in the context of small and medium-sized companies. AI is a disruptive innovation currently leading a technological transition in many industries. Academic literature on its adoption in the context of SMEs is limited. This thesis aims to answer the research question "W hat are the main challenges of AI adoption in SMEs?". The authors use a qualitative research approach, interviewing 18 representatives of different Swedish organizations to answer the question. The authors identify six main challenge categories regarding AI adoption in SMEs via a coding process, which are Change Management, Education, Data, Hiring, Project Structuring, and External Help. The authors show similarities to challenges described in the existing literature on AI adoption. However, Hiring and External Help impact AI adoption in SMEs more significantly than in larger corporations, while Change Management can be easier for smaller organizations. Furthermore, a framework that helps to prioritize the above challenges is introduced. In comparison with literature on the adoption of other (non-AI) IT innovations in SMEs, some challenges are more salient to AI: the unclear definition of the term, false expectations as a result of the AI Hype, the uncertainty of project outcome, and the prerequisite of a previous digitalization process. The authors recommend further research in other contexts.<br>I denna avhandling diskuteras införandet av artificiell intelligens (AI) teknik i små och medelstora företag. AI är en disruptiv innovation som för närvarande leder en teknisk övergång i många branscher. Den akademiska litteraturen kring dess användning i små och medelstora företag är begränsad. Denna avhandling syftar till att besvara forskningsfrågan "Vilka är de största utmaningarna med att införa AI i små och medelstora företag?". Författarna använder en kvalitativ forskningsansats och intervjuar 18 representanter från olika svenska organisationer för att besvara frågan. Författarna identifierar sex huvudsakliga utmaningar områden avseende AI-adoption i små och medelstora företag via en kodningsprocess: förändringshantering, utbildning, data, anställning, projekt strukturering och extern hjälp. Författarna visar på likheter med de utmaningar som beskrivs i den befintliga litteraturen om AI-användning. Anställning och extern hjälp påverkar dock AI-användningen i små och medelstora företag mer påtagligt än i större företag, medan förändringshantering kan vara lättare för mindre organisationer. Vidare introduceras ett ramverk som hjälper till att prioritera ovanstående utmaningar. I jämförelse med litteratur om antagandet av andra (icke-AI) IT-innovationer i små och medelstora företag är vissa utmaningar mer framträdande när det gäller AI: den oklara definitionen av begreppet, falska förväntningar som ett resultat av AI-hypen, osäkerheten från projektresultatet och förutsättningen av tidigare digitaliseringsprocess. Författarna rekommenderar ytterligare forskning i andra sammanhang.

E-commerce adoption among SMEs has been much discussed in management information technology and technological innovation literature. However, most of these prior studies focused mainly on e-commerce awareness or factors that influence e-commerce adoption. This study, on the other hand, attempts to develop a holistic insight into e-commerce adoption by SMEs. It investigates why some SMEs adopt e-commerce readily, and others do not. In addition, this study investigates the appropriateness of government support for SMEs encouraging them to adopt e-commerce. There is very little research that assesses e-commerce adoption by SMEs, certainly none as extensive as this, and there is also very limited empirical investigation of government support for SMEs to adopt e-commerce. This study helps to fill this gap by exploring these issues relating to e-commerce and SMEs. The framework model proposed in this study was developed out of an integration of various perspectives using the technological innovation literature, specifically the DOl and TOE frameworks. This model considers internal factors (the demographic characteristics of managers and their organisations), external factors (particularly government support), and reasons for, benefits of, and inhibitors to e-commerce adoption. Data for this study were collected through a questionnaire survey of over three thousand SMEs in Malaysia and forty face-to- face semi-structured interviews with SME managers and government officials . ., Results show there is a low level of adoption of e-commerce by SME managers whether or not they received government e-commerce supports. E-commerce usage hardly extends beyond e-mail. Online buying and complex websites, such as websites with online ordering and online payment facility are not common. Websites are used to provide contact details and information about the firm and information about its goods and services only, without displaying prices. The SME and SME manager demographic characteristics show significant association with e-commerce adoption. Two important factors that facilitate e- commerce adoption emerge from these characteristics namely SME location and the manager's experience of living abroad. To encourage e-commerce adoption, SMEs in developing countries need not only to have appropriate technology infrastructure installed, but also to be in a location with good public transportation services and efficient delivery methods. SME managers also need experience of buying and selling on the Internet, which they might gain while living abroad. The interviews raise a number of questions about the effectiveness of government support programmes, and the ulterior motives of SMEs. The benefits of e-commerce are more often perceived than achieved. Interestingly, the reason that SMEs adopt e-commerce is to enhance company image, rather than its efficiency. From the research findings, a series of recommendations for e-commerce adoption among SMEs in Malaysia emerges, providing guidance for policymakers, practitioners, and academics. Many recommendations, such as the need to evaluate e-commerce initiatives, may perhaps be extended to government K'T policies in the developing world as a whole. The study exposes many gaps, often overlooked, between the rhetoric of e-commerce adoption and the reality. The model proposed in this study may be comprehensive for e-commerce adoption in firms. Future research can build on and extend the proposed integrated model by including other potential factors from different contexts. It will be helpful to explore other statistical analysis, either in the current model or in an enhanced one. The findings will help towards a better understanding for firms and government and suggest a quantitative basis for them to determine favourable policies and conditions for expanding their e-commerce. This study provides the impetus for future research on many issues.

It is widely acknowledged that electronic commerce presents a significant opportunity for Small- Medium-sized Enterprises (SMEs) to compete alongside larger enterprises. For SMEs in the developing world in particular, the opportunities afforded by electronic commerce for competing in a global marketplace, are also attractive. However, it has also been observed that electronic commerce poses a considerable challenge for SMEs, particularly with regard to the decisions that must be made about which of the available electronic commerce applications to adopt and to integrate into existing business operations. A number of studies have been conducted to investigate the adoption of electronic commerce by SMEs. These studies have tended to view electronic commerce adoption in terms of a dichotomous outcome: either e-commerce is adopted, or it is not. Such studies give little indication of the diffusion, or extent of usage, of individual e-commerce applications. The aim of this study was to address this gap in existing research by investigating both the level of adoption and extent of usage of e-commerce applications. In so doing, the study draws on research in the area of innovation diffusion theory. The focus of the study is on manufacturing SMES in Malaysia, and considers their use of B2B (Business-to-Business) e-commerce. The specific objectives of the study were to measure and characterise B2B e-commerce adoption and extent of usage among manufacturing SMEs in Malaysia; to identify factors associated with the adoption of B2B e-commerce in Malaysian SMEs; and to determine the impacts of that adoption. (Continues...)

This research examines the adoption and diffusion of broad band technology by Small-to- Medium-Sized-Enterprises (SMEs) on the island of Ireland (Northern Ireland and the Republic of Ireland). The dearth of literature in this area acted as a catalyst for this study which endeavours to address a current gap in academic research and literature - in particular with reference to the Irish case and in respect of the SME, this research is justified and indeed timely. The strident advances made over the last decade in the development of the Internet and associated technologies have, from a micro perspective transformed, the nature of day-to-day business activity. From a macro perspective, these Internet-related technologies are key to economic growth in a region. Of fundamental importance to this economic growth is the adoption and diffusion of broad band Internet technology by SMEs., Theoretically underpinning this study, are two distinct schools of thought; technological determinism and instrumental theory. Technological determinist scholars purport that 'technology' and in particular communications technology form the basis of society past. present and future and they advocate that it is this technology which ultimately 'changes' society. Instrumental theorists proffer that technology is 'neutral' without any valuative content of its own. Consequently, these differing philosophies of technology adoption will be examined through this research process. Through adopting a sequential mixed methods approach, employing both a quantitative (questionnaire) followed by a qualitative (in-depth interview) phase in the data collection process, this study seeks to examine the extent of broad band usage, key drivers / challenges, usage, impact and the underlying factors that impact upon the adoption and diffusion of broadband technology by SMEs in Ireland. A number of important conclusions have been derived from this research: clarification that most Irish SMEs are connected to broadband Internet technology for business purposes, highlighting the importance of the owner manager in the decision to adopt the technology; more specifically, the internal factors of 'staff' and 'relative advantage' are found to be key iv factors of influence in this adoption decision. Further, those factors that are external to the firm, specifically 'suppliers', 'customers', 'competitors', 'government' and the 'media' are found to have little influence in this broadband adoption decision. The study also found that SMEs are making extensive use of the technology for their business and overall they are satisfied with the broad band service that they receive. SMEs are also seeing significant benefits following adoption of broadband, particularly in terms of the level of perceived professionalism and the overall positive impact of the technology on the efficiency and level of productivity of their firm. Resultantly, SMEs are benefiting from cost-savings and an increase in the level of profitability of their business as a consequence. Finally, a key conclusion of this study is that the 'location' of the firm and the 'length of time since adoption' of broadband technology are important factors in how the technology is used and the overall benefits gained by the SME resulting from its use. The thesis also proposes a number of practical recommendations for various stakeholders. Firstly, the practical recommendations are of value to SMEs who may be considering adoption of the technology and for those who have already adopted the technology; to advance the value that can be harnessed from its usage. Further, governmenUpolicy makers, broadband service providers and web content developers will benefit from these practical recommendations as an insight has been gained in respect of the key drivers, challenges, usage and the impact following broadband adoption by the SME. This knowledge serves to inform policy and helps focus the marketing activities of their associated products and services to the SME market. Importantly, this study also adds to the existing knowledge base through making theoretical contributions (confirmation, extension and disconfirmation) to the literature concerned with the adoption and diffusion of innovations, broadband, e-business and the greater SME research. Future studies may consider extending their scope to include other regions and perhaps employ a longitudinal approach in their research.

Recent developments and hype around artificial intelligence (AI) have arisen as result of two main factors: increase in computational power and data. Although marketing is considered as one of the main business applications within AI today, there is a lack of literature combining the disciplines. Marketing management tools, which utilise AI in supporting decision making are referred to as knowledge-driven marketing management support systems (MMSS). These systems provide besides quantitative analysis, further qualitative facets into marketing management. Despite the willingness of many SMEs to engage with the technology that may foster competitive advantage, many adoption processes fail. The purpose of this thesis is to explore the factors influencing adoption of knowledge-driven MMSS in SMEs in Finland and Sweden. Qualitative primary data was collected from nine company representatives at top management level in Finnish and Swedish firms. Companies were classified in three categories, providers, adopters and non-adopters of knowledge-driven MMSS.   The findings show that there are several factors influencing adoption of knowledge-driven MMSS. The factors were grouped into technological, organizational and environmental factors, based on the TOE framework. Even though SMEs suffer from a lack of resources compared to large companies, this research suggests that they are at the forefront of adopting AI for marketing purposes. Additionally, it was found that the factors affecting adoption are dependent on whether the knowledge-driven MMSS is built in-house or outsourced.   This study has contributed to the identified gaps in literature by combining the disciplines of AI, marketing and SMEs, and by exploring the factors behind adoption of knowledge-driven MMSS. The authors of this thesis have the aspiration that the developed post-empirical framework will serve as a guiding tool for top management and marketing managers in SMEs looking to adopt knowledge-driven MMSS into their organizations.

This research contributes to the growing body of research on cloud computing and addresses the paucity of research on cloud computing adoption, as well as information systems (IS) and information communication technologies (ICTs) adoption in sub-Saharan Africa. The research addresses the current state of cloud computing adoption in addition to the issues that can encourage or preclude its use by SMEs in sub-Saharan Africa. Further, the research establishes the extent to which cloud computing adoption stimulates small and medium-sized enterprises (SMEs) in sub-Saharan Africa to contribute to development. A qualitative research methodology with an interpretive viewpoint is adopted for this research comprising of two major phases that involved a total of eighteen small and medium sized enterprises (SMEs) in Nigeria. A pilot exploratory study using grounded theory was conducted in the initial phase and the development and refinement of a conceptual framework for analysis and evaluation was carried out in the second phase. The framework is theoretically grounded in the integration of two distinct theoretical traditions, i.e. institutions theory and the capability approach. This is the first research study that employs such a combination to examine cloud computing adoption. This research examines the expectations of cloud users against their fears together with other related influences to draw conclusions regarding the future of cloud computing usage in sub-Saharan Africa. The research found that SMEs considered issues like security, privacy and trust as playing a role in enabling adoption of cloud computing. This is in contrast with SMEs in the global north where these specific issues are discouraging adoption. The research recommends to policy makers and stakeholders interested in developing the cloud infrastructure in sub-Saharan Africa, that there is the need to be cautious in drafting policies (which are non-existent at present). This is in order not to draft policies and regulations with regard to cloud computing usage that will inhibit adoption. Finally, this research presents an incremental model that is used to analyse how cloud service provision was introduced in sub-Saharan Africa. The novel three-stage maturity model identified the incremental approach to the delivery of cloud services in sub-Saharan Africa which started from (i) no local provision, (ii) cloud brokers promoting foreign cloud service provision and (iii) locally-available cloud service provision over a period of three to four years. This research envisages that, with further development of the cloud infrastructure especially in terms of internet connectivity, and improved awareness, more SMEs will adopt cloud computing as part of their IS/ICT strategy.

Problem Tanzanian SMEs are experiencing rapid development and the emergence of ICT innovations related to business applications. However, the development is hindered by a number of barriers related to infrastructural, human capital and institutional issues. To raise economic growth, these barriers must be understood, what implications that follows in taking the next step up the adoption ladder and how to overcome them. Purpose To identify and explore how the barriers of ICT at different levels of the adoption ladder are to be overcome and what implications it has for SMEs in Tanzania. Research design/methodology A mixed method approach was conducted with a survey where 96 SMEs responded that asked questions regarding ICT use and its barriers. A qualitative study on site in Tanzania was also conducted involving eight different companies and organizations within the tourism sector. The data from both sources was then combined and analyzed to get a view of the current situation and reach a conclusion. Conclusions The major barriers identified were; bad/slow Internet connection, high cost of Internet access, high cost of equipment, lack of power supply, poor IT skills and difficulties getting bank loans. Regarding adoption levels, for every step upwards in the adoption ladder the barriers of ICT are raised. This dynamic view of barriers within this context were, for example, that continuous power supply at lower levels in the adoption ladder does not affect the use or perceived usefulness among SMEs in Tanzania. The combined theory and analysis of the empirical data was used to develop an analytical model that illustrates the rising barriers at every step in the adoption ladder. The empirical data and this dynamic perspective on barriers that the analytical model gives serves as the main contributions of this study. Practical implications The view on barriers in Tanzania is not static and the understanding of the barriers and how they impact SMEs will from this study help the government, NGOs and other organizations in Tanzania, in how to address the barriers of ICT that is currently impeding growth and economic development for SMEs. Research limitations/implications For these results to be generalized a bigger sample needs to be gathered and address more SMEs outside the tourism industry.