Determinants of Attitudes of Computer Users: an Approach to the Technology Acceptance Model and Social Cognitive Theory

the mentality of utilizing computers; (2) computer anxiety doesn’t have a straight influence on the attitude of using a computer; and (3) computer self-efficacy, computer anxiety and perceived playfulness have a serious influence on the potential of using computers across whole variable anticipated usability. This research can give to the development of science and technology with the Technology Acceptance Model and Social Cognitive Theory which theoretically can provide evidence and support for the progress of research in the scope of behavioral accounting, can form a positive attitude of students in the learning process so as to produce outstanding graduates who are able to accept technological developments.