Mobile commerce is any commercial transaction conducted through any of a variety of mobile devices over a wireless telecommunication network in a wireless environment. The purpose of this research is to identify distinctive driving forces of the emergence of mobile commerce. It seeks to provide a better understanding of the readiness level of Iranians with regard to the use of mobile commerce and factors affecting the adoption of mobile commerce in Iran. This research employs a revised Technology Acceptance Model and IDT to examine the applicable model in mobile commerce context in Iran. In order to achieve this purpose, a quantitative approach to surveying “Iranian mobile subscribers” has been taken. Data analysis related to research questions and research models was performed using Structural Equation Modeling by means of LISREL 8.53. Empirical results show that attitude toward use (ATU) has the strongest positive effect on determining behavioral intention to use and that compatibility, perceived usefulness, perceived ease of use, and innovation play the most significant role in mobile commerce adoption—only cost does not have a meaningful relationship with attitude toward use. Risk has a negative effect on ATU. Gradually, an overall
conclusion emerges from the empirical data, suggesting that respondents have favorable intentions with regard to the use of mobile commerce.