The purpose of this study is to determine whether the information and communication technology (ICT) adoption profiles of accounting students at a South African university influenced their perceptions of the usefulness of a technologically enhanced learning (TEL) opportunity. The findings suggest that the South African accounting students' ICT adoption profiles differ from global profiles as their distribution curve is skewed to the left favouring ICT adoption. Statistically significant differences were noted between gender groups, but no culturally based digital divide emerged. Despite the differences noted, the majority of students, irrespective of ICT adoption profiles, their gender or population groups agreed that the learning value of an online simulation was more beneficial than traditional teaching methods. It can therefore be concluded that TEL opportunities, which add value to students' learning experience, will be well received by students irrespective of their ICT adoption profiles.