由於全球化之競爭日趨激烈，企業紛紛不斷地導入先進的資訊科技，以增加公司的競爭力。本文主旨在探討企業員工對新導入資訊科技之學習態度。本文以焦慮度及學習興趣來定義使用者對新資訊科技的學習態度，並從其內在之電腦知識及其外部之 3 個學習環境變數：技術支援、學習氣氛與教育訓練等，透過科技接受模式中之兩個中介變項─知覺易用性及知覺有用性，以其間之因果關係，來探討影響企業員工對新導入資訊科技學習態度之因素。本文以 ERP 資訊系統之導入為例來建構模式，並以三家剛導入該系統之中小型電子製造業的 119 位員工為研究樣本，進行模式之實證研究。本文之研究結果顯示，使用者本身的電腦知識、組織之技術支援與學習氣氛等三個因子，個別對使用者之學習態度皆有顯著的直接或間接的影響效果，而教育訓練因子雖然對使用者之學習態度沒有顯著影響，但是它與技術支援及學習氣氛等兩個因子則有顯著的相關。本文之研究結果，可提供給一般企業管理者，作為其導入新資訊科技之參考。

Due to the growing global competition, many organizations have implemented new Information Technology (IT) to enhance their competitiveness. This paper aims to explore the learning attitude of business users toward a newly implemented IT. Two variables, anxiety and learning interest, were employed to define the learning attitudes. This study investigated how 4 exogenous variables affect the user learning attitude through two mediating variables of TAM, perceived ease of use and perceived usefulness. The 4 exogenous variables were internal computer knowledge and 3 external learning environments: technology support, learning climate and training. For the purpose of this study, a casual model concerning an implemented IT of ERP system was constructed and tested. The sample consisted of 119 workplace users from 3 small-medium scale manufactories that had just implemented new ERP systems. The results indicated that, except for the training factor, each of the exogenous variables had significant direct or indirect effects on user learning attitude. The training factor did not affect the learning attitude, but it had significant relationships with the external factors of technology support and learning climate. It is believed that the findings in this study provide some useful information to organization managers when implementing a new IT.