The purpose of this study is to apply the technology acceptance model to examine the employees' attitudes and acceptance of electronic learning (e-learning) systems in organisations. This study examines four factors (organisational support, computer self-efficacy, prior experience and task equivocality) that are believed to influence employees' perceived usefulness, perceived ease of use, attitudes and intention to use e-learning systems. Participants were selected from Taiwanese companies that have already implemented e-learning systems. Three hundred and thirty-two valid questionnaires were collected, and structure equation modelling was conducted to test the research hypotheses. The findings provided practical implications for organisational trainers, educators and e-learning system developers. (Contains 7 tables and 3 figures.)