Technology acceptance model (TAM) has been described as one of the most influential theories in information systems (IS), but new studies have suggested that the simplicity of this theory, which helped predict users' acceptance, has actually hindered research progress on the complex issues involved and called researchers to go beyond TAM to open the black box of systems use. The purpose of this paper is to argue that TAM studies implicitly assume a linear straightforward relationship between intentions to adopt and use IS and actual use. It aims to explore this relationship and investigate the possible existence of factors that could moderate the impact of initial intentions on actual IS use.
The paper follows the interpretive research tradition. It investigates a case of an e‐procurement system that was initially accepted for its usefulness and ease of use. The system was later rejected and not put in any significant use when it went live.
Data analysis reveals the complex ramification of systems configuration and business process change that could affect system use – reversing its initial acceptance and positive intention to use.
The paper provides insight into system acceptance and use in mandatory and workplace contexts. It demonstrates that the move from the initial acceptance to actual use is more problematic than TAM suggests. It provides a novel conceptualisation of business processes as holders of social and technical networks that constitute actors' performing power.
