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Purpose – The invention and use of mobile commerce (m-commerce) technology have progressed in recent years. In small to medium-sized enterprises (SMEs), the decision to implement business-to-business m-commerce is a multiple-criteria decision analysis problem that involves both qualitative and quantitative factors, and its evaluation may be based on imprecise information or uncertain data. Furthermore, there may be significant dependences or important feedback among different levels of criteria or alternatives. However, most conventional decision models cannot capture these complex interrelationships. The purpose of this paper is to adopt a new hybrid multiple attribute decision model (MADM) model to evaluate the implementation of business-to-business m-commerce by SMEs in Taiwan to enhance the thinking of management and improve decision gaps. Design/methodology/approach – In this study, the authors present the use of a new hybrid MADM combined with a decision-making trial and evaluation laboratory (DEMATEL) method to construct an influential network relationship map (INRM) and find the influential weights of DANP (DEMATEL-based ANP) in criteria from the influential relationship matrix, and the modified VIKOR method using influential weights to evaluate and integrate the criteria performance in the gaps and to analyze how to reduce the gaps to evaluate the decision to implement business-to-business m-commerce by SMEs based on INRM. Findings – The findings of using the new hybrid MADM model can efficiently and successfully be applied to the business-to-business m-commerce of SMEs to improve and reduce the performance gaps among each criterion/aspect when setting improvement strategies for achieving an aspiration level based on INRM. Originality/value – This study achieves the following: successfully building a decision network (called an influential network relation map (INRM)) of the technological advances and implementations of business-to-business m-commerce for solving the inter-dependence and feedback of criteria/aspects in the real world problem; how changing effective solutions from existing performance of situations/alternatives into aspiration levels to fit the current competitive markets in the business-to-business m-commerce of SMEs; and efficiently shifting from ranking and selection when determining the most preferable approaches to performance improvement by modified VIKOR methods.

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