This study aims to examine the evolution of related studies on the acceptance and use of social media in business. To this aim, the basic theory approach was used. Based on a systematic review, 259 related studies were identified in three stages and analysed with an emphasis on basic theories. Accordingly, 36 major theories were evaluated based on their dimensions, applications, and business processes used in their studies, as well as the type of social media, the research methodology, and input and output of the study. Accordingly, technology acceptance model, social support theory, theory of planned behaviour, theory of rational action, social influence theory, and social exchange theory were considered as the most widely used theories. In addition, perceived ease of use and usefulness, attitude, user satisfaction, value, trust, informational and emotional support, reviews and social influence have been most widely used in social commerce acceptance studies
