Abstract
A review of the previous research on small businesses in tourism and hospitality shows a growing interest in Internet marketing. However, the research that exists is contradictory. On the one hand, some researchers suggest that because the entry barriers are low, it is cost effective for small businesses to set up an Internet presence, which helps level the playing field between small and large firms [18]; [21]. However, other researchers indicate that ecommerce is not being adopted as readily by small tourism and hospitality businesses as one might have expected [17]; [6]; [31]. Clearly, more research is required in this area regarding Internet usage in small tourism and hospitality businesses. This study will therefore examine small businesses (less than 50 employees) - specifically Bed and Breakfasts (B&Bs) - to develop theories identifying factors that facilitate and inhibit the adoption and implementation of Internet technology in the accommodation sector.