Purpose: The main purpose of this article is to create e-commerce flexibility measurement model. The additional goal is to verify whether four proposed factors differentiate e-commerce flexibility. The examined factors are the company size, the number of employees, the number of years in e-commerce, and the geographic coverage of sales. Design/Methodology/Approach: In order to achieve this goal, an online survey was conducted. The questionnaire was based on literature studies. It was filled in by over 200 owners or managers of e-commerce enterprises. The collected data was analysed statistically using exploratory factor analysis, Cronbach's method, Pillai's statistic of MANOVA omnibus test. Findings: The e-commerce flexibility measurement model has been created. The statistical analysis revealed groups of the implicit factors of the flexibility of e-commerce enterprises. The results confirmed the dependence between the factors differentiating flexibility and the groups of flexibility of an e-commerce company. Practical Implications: The research showed that flexibility, which is a desirable feature of these companies, can mature along with their sustainable development. Originality/Value: The underlying structure of e-commerce flexibility was created. The discovery of the implicit factors of the flexibility of e-commerce enterprises is the starting point for further research on online stores.

Barbara Buraczyńska , Dariusz Majerek (2021). E-Commerce Flexibility Measurement Model Based on Empirical Research of Polish Enterprises, European Research Studies Journal Volume XXIV Special Issue 2, 112-126