This paper uses a theoretical foundation of continuum models starting with Innovation and Diffusion Theory, Theory of Reasoned Action (TRA), Theory of Planned Behaviour (TPB), and ending by Technology Acceptance Model (TAM) as its theoretical basis. The paper proposes a new theoretical model that emphasises on small to medium enterprises’ accepting electronic commerce technology in the Middle East countries by identifying the individual factors, implying perceived usefulness, perceived ease of use, attitude, and behaviour as the factors affecting SMEs decision to the adoption. Hence, the paper investigates the impact of external social factors that affecting individuals’ adoption those presented by trust, culture, and sociology of technology. This paper presents the correlation between these external and internal factors and the links between them. These factors determine the attitude of individuals toward the actual use and acceptance of e- commerce technology within SMEs in Jordan as an example for the Middle East countries.