165 Int. Journal of Economics and Management 17 (2): 165-176 (2023) IJEM International Journal of Economics and Management Journal homepage: http://www.ijem.upm.edu.my The Impact of Social Media Adoption on SMEs’ Performance: A TOE Framework Content Analysis TUAN SITI MASTAZAMEATUN LONG TUAN KECHIK a , AZYANEE LUQMAN b* , CHEAM CHAI LI c AND FARHANIM LEMAN d a Universiti Teknologi MARA Cawangan Kelantan Kampus Kota Bharu, Malaysia b Faculty of Business and Management, Universiti Teknologi MARA Cawangan Kelantan Kampus Kota Bharu, Malaysia c Faculty of Business and Management, Universiti Teknologi MARA Cawangan Kelantan, Malaysia d Kolej Universiti Islam Antarabangsa Sultan Ismail Petra (KIAS), Kelantan, Malaysia ABSTRACT This content analysis aims to investigate how the Technology-Organization-Environment (TOE) framework can be used in the field of business management. The selected articles were confined within TOE framework, social media adoption as the mediator and small and medium sized-enterprises’ (SMEs) performance in Kelantan, Malaysia. A total of 15 articles were regarded as fitting the scope. The articles were analysed using the QSR NVivo 10 software in which coding and categorisation of the attributes according to the list of nodes were performed. As a result, the content analysis suggests that technological, organizational and environmental context sub-dimensions could be considered for the TOE framework in future research. Apart from that, future researchers could refer to the frequency analysis performed on those 15 articles in providing practical recommendations and guidelines for SME managers to effectively leverage social media platforms to enhance performance within the TOE framework. Overall, this research provides a comprehensive and systematic approach to studying the impact of social media adoption on SMEs’ performance. JEL Classification: D71 Keywords: Categorising; coding; content analysis; SMEs’ performance; social media adoption; TOE framework Article history: Received: 7 September 2022 Accepted: 25 June 2023 * Corresponding author: Email: azyanee@uitm.edu.my DOI: http://doi.org/10.47836/ijeam.17.2.02 © International Journal of Economics and Management. ISSN 1823-836X. e-ISSN 2600-9390. D