Information technologies (IT) play a key role in the development of nations. Governments are encouraging IT adoption by small and medium-sized organizations (SME) to address poverty, facilitate networking and alliances between buyers and sellers, improve market intelligence, and increase productivity (Nicol, 2003). While IT can provide such benefits, the rise in the level of electronic abuse has led to the establishment of regulatory measures by governments and several SMEs are struggling to comply with them (SMME Review 2003, 2004; SBP, 2003). In addition, there have been very few studies investigating compliance with legislations in