Given the importance of widespread adoption for the success of electronic data interchange (EDI) and the 'much-slower-than-anticipated' growth of EDI adoption in small businesses, in this study we aimed to identify the key determinants of small business EDI adoption. Based on prior research on...

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...