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As the Internet revolution moves into full swing, those countries that have not embraced e‐commerce technology will face new hurdles as they seek to develop their economies. Standing in the path of these countries’ attempts to adapt e‐commerce technologies are several key issues that can be broadly defined as trust barriers. Rather than think of the trust issues as barriers one must think of them as assets. Presents a conceptual model and framework that highlight the key factors in business trust relationships within developing countries; information security, technical and industrial infrastructure, education, government, and socio‐cultural factors. These factors are considered in the light of different types of e‐commerce business transactions taking place within and across borders such as business‐to‐business (B2B), business‐to‐consumer (B2C), consumer‐to‐business (C2B), and consumer‐to‐consumer (C2C).

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