• #Information system
• #Environmental Science
• #Knowledge management

This study examines the impact of information systems based working environment of SMEs on firm performance, confirming that the utilization of information systems and business process efficiency play a mediating role. The four factors of the IT environment – Informatization Implementation System, Information System Maintenance, Business Process Rebuild, and Information Technology Human Resource – were found to have a positive impact on the utilization of information systems. Furthermore, the differences between the manufacturing and non-manufacturing industries in terms of the information systems based working environment were analyzed to provide a more specific discussion on the information promotion environment of SMEs.