Abstract

This study investigates the progress of digital transformation strategy focusing on the connection between individuals' psychological factors and actual system use within Business -to-Consumer (B2C) retail Small and Medium -sized Enterprises (SMEs). Drawing on the TOE framework and the Upper Echelons Theory, this study proposes a cognition –intention –barrier -action pathway where managers often act as both strategic and operational decision -makers, particularly in the SME context. Hypotheses suggest that perceptions influence behavioural intention, w hich in turn drives actual system use while being limited by occasional barriers during the process. The findings reveal that perception significantly predicts behavioural intention, and that behavioural intention partially mediates the relationship betwee n perception and strategic digital transformation progress. Additionally, TOE contextual variables —prior technology use, firm size, and customer demographics —moderate this relationship. The study contributes to both theory and practice by highlighting the importance of psychological and contextual alignment in digital transformation strategy for B2C retail SMEs

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