AbstractThis paper extends earlier research by Orpen&Ferguson (1991) on the attitudes of accounting students to working with computers by reporting the results of an empirical study designed to explain the process by which machine enjoyment and computer attitude affect computer usage. A model is developed to show that computer attitude acts as an intervening variable in the link between machine enjoyment and computer usage. The results indicate that machine enjoyment, while having no significant direct effect on computer usage, acts indirectly to affect this usage via computer attitude.