e-Learning systems nowadays become vital for many universities in developing countries. They are useful for increasing educational quality and providing students with high-quality learning resources. However, how to attract students to use e-learning systems and how to improve their learning outcomes through e-learning are still difficult questions. This paper presents a survey study with 357 students from universities in Vietnam. The analysis results showed that e-learning acceptance was influenced by five factors including university support, students' computer competency, infrastructure, content and design of courses, and student collaboration. Besides, the learning outcome was influenced by e-learning acceptance and student collaboration. Finally, some recommendations were suggested to improve e-learning acceptance and learning outcome of students in Vietnam.