Abstract
Prior research suggests that individuals’ technology acceptance levels may affect their work and learning performance outcomes when activities are conducted through information technology usage. Most previous research investigating the relationship between individual attitudes towards technology and learning has been conducted in technology-intensive settings. In this study we investigate the relationship between individuals’ technology acceptance factors and their performance in a non-technology intensive course – an introductory accounting course where technology is used as a learning tool but where knowledge of technology is not a primary learning objective. Results show that individuals with lower levels of academic proficiency are likely to perform worse if they are also less accepting of technology, compared to their relative peers with higher levels of technology acceptance.