As advance communication technologies significantly effect in business performance, adoption to advance communication technologies is becoming in essential requirement to the organizations today. This is directly affected to the county economy. Therefore, organizations should pay high attention to digital communication systems which improve the business performance. To get use of the technology, organizations must start to invest on new technologies to business like e-commerce solutions to experience the business performance improvement. In this article authors explain the relationship of adoption to E-commerce solutions and its direct relationship to organizational performance. Further this article explains the Information Technology (IT) -governance moderating effect to organizational performance. The data validated using Small and Medium Scale manufacturing (SME) as SMEs are known as the back born of any developing nation and manufacturing is the largest industry sector in Sri Lanka.