Mobile Phone Based Transactions on the Financial Performance of SMEs

In developing countries, the GDP is highly contributed by the small and medium scale enterprises. Thereby, some economies identify SMEs as their backbone. With the internet revolution, businesses tended to adapt to technology base innovations and mobile phone based transaction is such innovation. By facing plenty of barriers, SMEs also have tried mobile phone based transaction and therefore, their financial performance got several alternations. The impact of mobile phone based transaction is studied with the book in the context of Sri Lanka.