Implementing computer systems is considered to be §the most important phase in information systems §development. New information systems can be subject §to failure due to many reasons. One main reason is §the rejection to use the new system. This relies on §users adoption of change. Studying how individuals §accept new computer systems is one of the main §issues in information systems research. §Organisations need to develop and implement §information and communication technology systems §successfully. Successful implementation of any §system depends on its acceptance and use by §potential users. This study investigates how §individuals make their decisions towards new §information and communication technology systems. t §The technology acceptance model (TAM), which §includes new factors which have direct and indirect §influence on managers decisions to use new §technology. The study pursues an answer for the §research question what factors affect managers §decisions to accept or reject a new ICT system? The §results of this research is a new extension TAM to §include more constructs which have evolved due to §the fast developing technology.