However,Coviello et al.(2006) report that e-marketing activities did not have any direct effect on performance in the tourism accommodation sector. The authors explain this finding as either a reflection of the low implementation levels of e-marketing or as low levels of customers'reception of its activities. Vasudavan and Standing (1999) support that not all tourism sub-sectors will be affected positively by the internet. For example the internet will change the landscape of the travel distribution process and will result in retail travel agencies experience tremendous business decreases. Thus, due to the inconsistencies in the literature, examining the role of e-marketing on tourism businesses performance becomes an emerging research topic