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This paper deals with the factors affecting an adoption of information technology (IT) in micro, small and medium enterprises (SMEs) within the transition economies of the Czech–Polish region. The basic determinants of IT adoption which were identified include data sources, the use of function modules in information systems, the required IT properties and the way IT operations are implemented. The results of the questionnaire survey carried out in 2012 are evaluated by the asymmetric dependence testing and estimation of ordinal regression models. The paper describes the impact of selected determinants on IT adoption. The analysis results show a different effect of determinants in relation to the size of an economic entity (individual SME segments). When we are aware of the importance of these indicators, it can help us to improve the understanding, monitoring and support of the further development of IT …