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This study identifies the organizational profiles of Spanish small and medium-sized enterprises (SMEs) that perceive the usefulness of digitalization most positively. Based on the Technology Acceptance Model (TAM), a two-stage quantitative analysis was conducted on a sectorally and geographically stratified sample of 2827 Spanish SMEs using data from FAEDPYME. Partial least squares structural equation modeling (PLS-SEM) and prediction-oriented segmentation (PLS-POS) were applied, combining FIMIX-PLS and IPMA. Employee training and competitiveness are the external variables with the greatest impact on perceived usefulness. Two analytical profiles are identified: Segment 1, market-oriented, associates digitalization with competitive advantage and customer satisfaction; Segment 2 (predominant in service micro-enterprises) links usefulness to internal capacity building and the reduction of labor absenteeism. Policy-making institutions should transition from horizontal subsidies to support programs tailored to the strategic profile of the enterprise (growth versus internal stability). This paper applies prediction-oriented segmentation to the TAM framework within the context of SME digitalization for the first time, providing a replicable methodology to identify highly receptive business profiles.
Ramos-Vecino et al. (Mon,) studied this question.