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One of the investments of state and private universities to improve the quality of teaching and learning between students and lecturers is the procurement of e-learning system. Due to the large funds of e-learning system investment, the state and private universities need to periodically evaluate whether the lecturers and students have optimally utilized the system. This study aimed to find empirical evidence that Unified Acceptance and Use of Technology (UTAUT) model is a conceptual framework to explain the acceptance and use of e-learning system in accounting lecturers of state and private universities in Padang. The sample of this research is 66 lecturers of state and private university in Padang that already implemented e-learning system. The research data was obtained by distributing questionnaires directly to accounting lecturers on their respective campuses. The research data was processed using partial least square (PLS). This research finds the empirical evidence that UTAUT model is able to empirically prove the positive role of performance expectancy, effort expectancy, social influence, and facilitating conditions in improving the intention of accounting lecturers of state and private universities in Padang to use e-learning system. However, the model fails to prove the positive role of the intention to use on the actual use of e-learning system Keywords: E-learning system, UTAUT, Lecturers, Universities, Padang,

E-learning system, UTAUT, Lecturers, Universities, Padang,