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Purpose

The purpose of this paper is to analyse which factors impact firms' perceived performance in mobile commerce (m‐commerce). Introducing the perspective of firms, the paper advances the literature of m‐commerce adoption that mainly focuses on the consumer standpoint.

Design/methodology/approach

The authors complement the technology‐organization‐environment (TOE) framework by adding customer value for the firm and the relationship marketing and fit‐viability approaches. Using a sample of 125 Spanish firms, structural equations models are used to validate measures and test the proposed hypothesis.

Research limitations/implications

The main limitation of this work is the sample size. New studies using larger and more heterogeneous samples in terms of size could consolidate the results achieved in this work, that must be understood as a first step in the analysis of firm m‐commerce adoption.

Findings

Findings show that the perception of performance by firms engaging in m‐commerce depends on the extent to which firms' activity fits mobile business, technological competence and customer value for the firm.

Practical implications

Content providers, operators or payment platforms may find in the paper arguments to favour the incorporation of clients to this new channel.

Originality/value

This is one of the few papers adopting the perspective of firms, since most of the literature approaches the matter from the consumer standpoint.

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