In this paper, we try to analyze the adoption difficulties of inter-organizational information systems (IOS) at small and medium enterprises (SMEs) in Taiwan from social embeddedness perspective.

• 摘要本论文之主要目的是以社会镶嵌观点的角度，来探讨和分析台湾中小企业跨组织资讯系统采用困难的原因。