Companies able to take advantage of the information coming from the use of Big Data will have a competitive advantage by being able to make decisions based on greater knowledge of customers and competition. Besides, the access to the software for the treatment of this great amount of data is free. So, the objective of this paper is to study the level of acceptance and use of these technologies, Big Data techniques, by services companies. To
analyse the intention and use it extends the acceptance technologies model- Unified Theory of Acceptance and Use of Technology (UTAUT) - to the context of Big Data techniques, incorporating the effect on it of three new
variables: resistance to use, perceived risk and opportunity cost. The structural model was evaluated using partial least squares structural equation modelling (PLS-SEM) with an adequate global fit. The verification is carried out with a sample of 199 Spanish services companies, and its main results are the strong effect of the facilitating conditions on the intention and use of Big Data, as well as the direct effect of the opportunity cost and the resistance
to use on the intention, and the indirect inhibiting effect of the perceived risk through the resistance to use on intention behaviou
