The global growth of Internet based Business to Business (B2B) e-commerce, particularly B2B e- marketplace technologies, has promoted a new hope for developing countries aiming to exploit their competitive advantages in the digital economy. Nevertheless, over the past decade, there is little evidence to indicate that developing countries have gained any substantial net benefits from implementing B2B. While Information Systems research often notes the lack of technological and social infrastructure contributing to such sub-optimal B2B value creation, this book presents a new paradigm on the diffusion of B2B in developing countries by presenting an important shift in the study of technology and culture. The book''s thesis moves beyond the task-technology alignment to introduce the concept of cultural-technology congruence, empirically investigated in the Thai tourism context. The book should be of particular interest to researchers in the fields of Information Systems, Culture, Tourism, and Management, as well as practitioners and decision makers considering the successful implementation of organisational and national e-strategies.