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This study aspires to conduct a systematic analysis of determinants affecting the adoption and assimilation of e-commerce in small and medium enterprises. For accomplishing the objective of the study, the researcher has identified 126 articles from reputed journals and assorted them into different factors and their relative frequency of occurrence in various studies using TOE architecture. An analysis of these explorations enabled us to investigate a variety of unearthing concerning our research objectives. We observed that there are numerous factors which have been used by researches for conducting studies affiliated to technological innovation adoption and assimilation in a different context. After scrutinising the elements in this study, we discovered that relative advantage, compatibility, cost, security concern/risk, technology readiness, strategic orientation, organisational characteristics, external pressure, technology vendor's support, government support, top management support, owner innovativeness, owner experience, owner characteristics are the factors which has been consistently used by most of the investigator under TOE framework.
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