Measurement of the value of computing in very small businesses has been largely ignored in the MIS literature. This article develops a comprehensive model for examining the satisfaction of small business users with information technology C SBUSIT). It is argued that current models are not applicable as they are targeted primarily towards either the traditional data processing or end-user computing environment. This study develops and statistically validates the SBUSIT model. The validated model and an accompanying instrument are provided. It is noteworthy that many new factors and specific items distinguish the model from current ones. Keywords: Computer satisfaction; IT satisfaction; Instrument; Reliability and validity; Small business computing; User satisfaction; Very small businesses I. Introduction While information technology (IT) is being used extensively in large and medium sized organizations, its use is still in embryonic stages in many small businesses. Estimates of small business use of computers are relatively low, and range from 27% to 68% depending on location, size, and nature of the businesses surveyed [16, 22, 30]. Representative recent studies dealing with small business experience with management information systems (MIS) and IT include [1, 11, 13, 17, 19, 23, 28, 31, 33]. In practically all MIS studies
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