It is widely recognized that SMEs adhere d ifferent characteristics with large companies (DeLone, [19]; Fillis
and Wagner, [39]), where the owner-manager of the SMEs possessed a dominant role in decision-making in the
adoption process (Fillis et al, [40]). Hodson and Whitelock [41] also discussed the importance of owner-managers as
key players in deciding e-Business implementation in smaller firms. They believed that without aspiration from the
owner-manager and the poor knowledge of IT will likely inhibit SMEs to adopt e -Business. Likewise, the owner
involvement and knowledge are equally crucial in adopting new technology (DeLone, [19]). Therefore, if the owner
or the manager of the firms is not opened to new technology innovation and have no competency and knowledge on
managing e-Business, it is most likely that the firms are not adapting to e-Business. Moreover, Mirchandani and
Motwani [42] demonstrated that positive results of adopting e-business yield from the enthusiasm from the top
management, company knowledge about computers, perceived advantages of e-business, and whether e-business is