The TOE framework has also been used to empirically validate the antecedent factors that influence EDI adoption (e.g., Iacovou et al., 1995; Kuan and Chau, 2001; Ramamurthy et al., 1999). Using the case study methodology, Iacovou et al. (1995) investigated EDI adoption influences of seven firms that were suppliers to the provincial government of British Columbia (BC) and specifically investigated perceived benefits (technological context), organizational readiness (organizational context) and external pressures (environmental context) as drivers of EDI adoption. Kuan and Chau (2001) investigated different antecedents of EDI adoption within the three contexts (perceived direct benefits – technological context; perceived financial cost and perceived technical competence – organizational context; perceived industry pressure and perceived government pressure – environmental context) and demonstrated similar support for the utility of the TOE framework to investigate factors impacting acceptance and adoption of technologies. Ramamurthy et al. (1999) investigated the impact of EDI on firm performance as a consequence of technological, organizational, and environmental contexts. Their empirical results indicated that the effect of EDI on operational and market-oriented performance was significantly linked to these factors. Although specific elements identified within the three contexts may vary across different studies, the TOE framework has shown consistent empirical support. Drawing upon the empirical evidence of other scholars, the current study uses the TOE framework as theoretical foundation for investigating adoption of web services.