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Decision making is a vital part of the adoption process of new technologies by VSEs; however, to date, little has been written on this subject. This paper outlines a number of approaches to decision making currently in the literature and argues that most of them are inappropriate to VSEs. A decision‐making tool most appropriate for VSEs in a technology adoption process is suggested. Sets of conflicting issues are conceptualised as a decision‐dilemma which have the ability to impede the adoption of new technology. Thus, the tool is designed to allow owners/managers of VSEs to manage these decision‐dilemmas at any time during the process of new technology adoption.

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