Chen [14] found that small firms in the IT industry in Taiwan are pressured to adopt B2B e-commerce
systems but do not do so because of the financial and
human resource costs. Trappey and Trappey [64] suggest
that other organizational considerations for B2B e-commerce adoption decisions in Taiwan are the IT/MIS department budgets; risks associated with upgrades,
redesign, and implementation of e-commerce systems; and
return on investment.