Drawing on the Technology Acceptance Model (TAM) and the Unified Theory of Acceptance and Use of Technology (UTAUT), this online cross-sectional study explored the mediating role of computer competencies in the relationship between the instructors’ role and the course's educational content with e-learning acceptance among 403 nursing students in Iran. Based on the results, e-learning acceptance was predicted by students’ computer competency (β=.18, p<.001). Computer competency mediated the association between the instructor's role and course content with e-learning acceptance
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