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Keywords: Small- and medium sized enterprise (SME)
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Journal Articles
Journal:
Information Technology & People
Information Technology & People 1–20.
Published: 02 July 2026
...Margit Neisig Purpose This paper examines why many small- and medium-sized enterprises (SMEs) remain excluded from the digital and green transformations known as the Twin Transition. Drawing on Niklas Luhmann's social systems theory, it reconceptualises inclusion/exclusion not as a matter...
