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Davis’s Technology Acceptance Model (TAM) suggests that perceived ease of use and perceived usefulness can predict user behavior and acceptance when using information technology. In this study we use it as a tool for evaluating the acceptance and usage for mobile commerce by employing data collected from 205 students selected proportionally from nine universities located at Taipei City. The results show that perceived ease of use and perceived usefulness are the fundamental determinants of user acceptance and have positive impact. They demonstrate positive impacts on attitude to use and behavioral intention to use. In addition, the attitude toward using m-commerce has a partial mediating effect on behavioral intention to use. Behavioral intention to use exerts a positive, though lesser, impact on actual use of m-commerce.