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Abstract: Acceptance of online shopping adoption by individuals has been a concerning issue for researchers in the past decade. However, most research has focused in evaluating the attitudes and intention to use electronic commerce from the shoppers ’ perspective, neglecting to analyze the behavior and attitudes of those who have not adopted e-commerce yet: the nonshoppers. The objective of this study is to explore and evaluate the behavior and attitudes of the non-shoppers ' segment towards the acceptance of business-to-consumer electronic commerce (B2C-EC). The theoretical foundations of the study are provided by the Technology Acceptance Model (TAM) and the Innovations Diffusion Theory (IDT), with the addition of a specific factor related to the nature of B2C-EC: product offering of the e-commerce channel. This framework leads to an attitudinal/behavioral model which seeks to identify the factors perceived by non-shoppers as the most important for the adoption of B2C-EC. The model has been validated with data from 995 Spanish non-shoppers using the partial least squares (PLS) technique. Findings from the analysis results show that perceived usefulness, perceived compatibility and product offering affect positively the attitude of non-shoppers towards the adoption of B2C-EC and their intention to use it. Among these factors, perceived compatibility stands out as the most relevant factor to foster the adoption of B2C-EC among non-shoppers. Other implications for theory and practice are discussed in the final section.
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