Abstract
Information system offers the potential for substantially improving enterprise performance, but enterprise performance gains are often obstructed by users' unwillingness to accept and use available systems. In this paper, whether TAM can explain the first-line and middle managers’ IT usage intention is firstly tested by using the regression analysis method with the sample size of 156. The results show that attitude is the key effect factor of IT usage intention, perceived usefulness has no direct effect on the IT usage intention, attitude is the mediator between the perceived usefulness and the IT usage intention, perceived ease of use has no direct effect on the attitude, perceived usefulness is the mediator between the perceived ease of use and attitude, which is not completely followed to the TAM. The core perception variables in TAM do not predict use in this study. The paper discusses the implications of these findings and suggests directions for future research.