Luca Doerr, Kerstin Fliege, Claudia Lehmann, Dominik K. Kanbach, Sascha Kraus

• Digital Transformation (DT) has become a challenge and opportunity for firms competing in dynamic and volatile markets. Especially small and medium sized enterprises (SMEs) face difficulties within the digitalization process based on their limited resources and capabilities. It is essential to understand which factors influence this process to enable the success of DT in SMEs. However, there is fragmented research on DT in SMEs. To close this gap this paper aims to identify and categorize the influencing factors of DT in SMEs by building on the Attention Based View (ABV). Therefore, a systematic literature review was conducted with a total of 75 papers published from January 2012 to January 2022. 354 factors were identified. With the help of Gioia-Method a taxonomy was created. The main finding of the research is a taxonomy, which consist of three main categories and 17 sub-categories, which organize the factors identified from the sample. The taxonomy answers the calls in research for a comprehensive and tangible picture on the influencing factors of DT in SME independent from disciplines or industries. For practitioners the taxonomy allows to understand and approach what specific factors influence their digital transformation journey and where to put attention.