Managerial attitudes play an important role in facilitating the championship of innovation adop-tion. However, there are few empirical studies which show the mediating role of managerial attitudes as a link between innovation determinants and adoption. Based on innovation theory (Rogers, 1983), we posit a conceptual model to show how managers evaluate internal (relative advantage and compatibility of adopting an innovation) and external (competitive pressure and partner conflict) determinants that affect the intention to adopt technological innovations. We focus on empirical tests conducted on B2C e-commerce. Data collected from 109 differ-ent enterprises indicate that managerial attitudes, through perceived relative advantage and compatibility of adopting a technological innovation, have indirect effects on the intention to adopt the innovation. In addition, competitive pressure has a direct influence on the adoption of an innovation.