Abstract
This paper investigates cybercrime in Small and Medium Enterprises (SMEs) using Cyberspace Theory as a theoretical framework for a comprehensive analysis. Cyberspace Theory enables a thorough examination of cybercrime in SMEs, covering motives and consequences of cyber incidents, and identifying existing gaps. The study also delves into SMEs' perception of cybercrime fear, interpreting fear as their concern for cybercrime risk and its potential consequences. Drawing from a robust European Union database comprising 12,863 SMEs across member countries, our research contributes by establishing a taxonomy based on SMEs' perceptions of cybercrime fear. Understanding SMEs' views on cybercrime is crucial for enhancing cybersecurity measures and comprehending the broader economic and social implications of cybercrime.
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