The availability of accepted mobile payment procedures is an important condition for business profit of mobile commerce supply in business-to-customer context. Firstly, general considerations lead to the assumption about acceptance of mobile payment and mobile payment procedures that the decision about acceptance or not-acceptance of a mobile payment procedure is almost only made by the customer. Secondly, it is examined which criteria would be the most important ones for the decision. The result of this article is the development of a bundle of acceptance criteria by which on the one hand any procedure can be classified, which is exemplarily shown, and on the other hand a requirement specification and preference structure of any user can be presented. The morphological box can be used both for customers and merchants. A customer can compare a mobile payment procedure with his own preferences in a structured way and the merchant has the option to do a comparison of the usefulness of different mobile payment procedures in accordance with his customers’ preferences.
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