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Business-to-business (B2B) e-commerce has become an important initiative among firms in the last few years. This study is based on data derived from over 20 interviews with CEOs, CIOs, and MIS managers in electronics and textile companies in Taiwan. This study contributes to existing literature by describing the degree to which various organizational, industrial, governmental and cultural factors influence B2B e-commerce adoption decisions in Taiwan. It is one of the first studies investigating the interaction of B2B e-commerce adoption decision factors and provides insights into the impact of Chinese culture on B2B adoption. Results indicate that organizational, industrial, governmental, and cultural factors do indeed influence B2B e-commerce adoption decisions. In addition, the nature of the cultural influence is dictated by industry conditions.