數位學習已成為企業實施教育訓練與知識傳承的重要工具。使用者接受企業數位學習系統是實現數位學習系統成功的第一步，加上個體是鑲嵌於組織中，不同的組織因素將造成個體使用者之行為差異。因此數位學習實施涵蓋兩個層面，組織層級與個體層級均影響員工的接受程度。本研究以整合型科技接受模式為個體層級理論基礎，擴展組織層級理論的創新擴散通用模型，運用兩大學理基礎，發展出一個「創新擴散通用模型與整合型科技接受模式的多層次模型」。研究工具採問卷設計，正式問卷以配對樣本每家公司選取1 名主管和30 位員工，最終有效配對回收問卷，主管共33 份、員工共860 份，採階層線性模式進行多層次分析。研究結果發現：1 組織層級的科技創新特性、環境開放特性會對創新科技採用決策產生正向直接影響，且亦對行為意願存在中介效果。2 在個體層級方面，績效期望、努力期望與群體影響對行為意願皆具有正向直接影響。3 創新科技採用決策的調節效果，將強化努力期望對個人行為意願之影響。因此建議組織在導入數位學習系統工具時，除了個體使用者因素，亦應多瞭解外部環境分析；並可運用相關策略管理工具，以促進員工對於組織創新科技決策的認知。本文期望研究結果對於企業導入數位學習時的需求評估能有極大助益。

e-Learning system as an important training and knowledge transfer tool tocultivate new and existing stuff competence and enhance enterprise competitiveness.Users’ acceptance is the first step to achieve a successful e-Learning system. Owingto the individual is embedded in organization, organization factors also contribute tothe individual behavior differences. In the words, both of the organizational factorsand employee factors affect the individual acceptance. In this study, unified theory ofacceptance and use of technology (UTAUT) was the foundation theory to study theindividual level factors. The innovation diffusion theory general model (IDT generalmodel) was applied to explore the organizational level factors. With the two theoriesand literature review, the study constructed an integrated multi-level model analysisof IDT General Model and UTAUT. The research conducted a questionnaire survey.Subsequent statistical data analysis included SPSS17, LISREL8.8, and HLM6.06. Theformal questionnaire selected paired samples of one manager and 30 employees to eachorganization. With a total of 33 managers and 860 employees valid pairing questionnaires,multiple regression analysis and hierarchical lines model were adopted for multi-levelanalysis. The research has shown: (1) In the organizational level, the factors of technologyinnovative and environment opening characteristics have obvious positive influences on theadoption of innovation technology and indirect positive influences on behavior intention.(2) In the Individual level, the performance expectations, efforts expectations and socialinfluence have obvious and positive impact on the behavior intention. (3) The factor ofInnovation technology adoption strengthens the positive influence of the performanceexpectations on individual behavior intention. Therefore, organization should realizemore about not only the individual user factors but also the external environment factorson importing e-Learning system. Enterprise could promote employees’ understanding ofinnovation technology adoption by using strategic management tools. Hopefully, the resultsmight provide enterprise with useful suggestions on doing needs assessment on introducing e-Learning system.