Purpose: The purpose of this study is to compare students and instructors' perspectives on students' performance based on unified theory of acceptance and use of technology (UTAUT) framework. This study also aims to propose additional variables that might be used to extend the UTAUT model to make it more appropriate for the educational setting. Design/methodology/approach: The study was carried out using a three-pronged methodology, namely, literature review, expert interviews and self-administered survey of 430 students and 55 information and communication technology (ICT) instructors from tertiary institutions in Akwa Ibom State, Nigeria. Validity analysis were conducted using IBM SPSS version 24 and two structural equation models were finally obtained using AMOS version 24. Findings: This study finds UTAUT constructs including social influence, facilitating condition and voluntariness of use to have direct and significant impact on students' performance from the students and the instructors' perspective. The result of the instructors' perspective shows that ICT use behaviour of students have direct and significant impact on students' performance, but the students' result shows an insignificant direct effect of use behaviour on students' performance. From the students and the instructors' perspective, gender, age and experience have statistically significantly direct impact on performance expectancy in this study. The result also shows that additional variables including ICT instructors' characteristics, motivation and personal environment directly affect students' performance from the students' perspective, but the result of the instructors' perspective shows that the influence of ICT instructors' characteristics, motivation and personal environment does not directly and significantly affect students' performance. Research limitations/implications: This study was limited to tertiary institutions in Akwa Ibom State, Nigeria. Consequently, the findings of this study are limited to Akwa Ibom State, Nigeria, and may not be generalised to cover other countries. Originality/value: This research shows that the students and instructors have different views on variables that impact on students' performance. This study finds empirical evidence to support the direct impact of use behaviour on students' performance from the instructors' perspective, while the students disagree but indicated an empirical evidence to show that instructors' characteristics, environment and motivation contribute a greater impact on students' performance. From the students and the instructors' perspective, gender, age and experience have statistically significantly direct impact on performance expectancy in this study. This adds to the findings in the original UTAUT that indicated that performance expectancy is moderated by gender and age.