Purpose – The work described in this paper is of direct relevance to those with an interest in the phenomena surrounding ICT (Information and Communication Technologies) adoption by the rural accommodation sector. The paper provides the results from a preliminary study, which examined differences in the level of inter-firm technology adoption between rural and urban accommodation establishments within a major tourism destination, Scotland. Design/methodology/approach – A survey was conducted, and the results set out here suggested that these differences are only presented with two types of technology, i.e. systems requiring networking infrastructure, and sector-specific applications. \ud Findings – The discussion suggests that the Neoclassical theory of growth and theory of development from below are contradictory but they complementarily explain different levels of adoption between rural and urban setting. \ud Research Limitations/Implications – Not only theoretical, but also industry implications and suggestions for further research are presented.\ud Originality/Value – Previous studies examining these phenomena within other industries suggested that rural businesses tend to have weaker technology adoption than those located in urban settings. However, they fail to provide any conclusive theoretical explanation for these differences. \ud Keywords: ICT adoption, digital divide, rural businesses, growth and innovation, accommodation sector, tourism. Paper type – Research paper
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