Over the years, The Unified Theory of Acceptance and Use of Technology (UTAUT) has served many researchers in unravelling technology acceptance intentions. What has become a chasm in the literature has been the seeming exclusion of non-linear relationships of UTAUT exogeneous variables (Performance Expectancy, Effort Expectancy, Social Influence and Facilitating Conditions) in model formation and the overall determination of construct predictive relationships. Secondly, there is a dearth in technology acceptance research in distance-based higher education settings. In an attempt to bridge these gaps, this study adopted the UTAUT model and utilized the Partial Least Squares approach to evaluate a combined linear and non-linear relationships based UTAUT model. The survey design was employed in which a questionnaire was used to obtain data from a sample of 267 respondents (tutors) from a distance-based higher education milieu with a country-wide distribution. Results obtained indicated that non-linear relationships exist between exogeneous factors to better explain constructs’ behaviour in the model. A new relationship between facilitating condition and social influence was also discovered. The study thus concluded that in technology acceptance research, there is the need to include non-linear relationships in the UTAUT model to augment the predictive effects and explanations of the constructs’ relationships. It further recommended a comparative analysis between a proposed comprehensive UTAUT model with non-linear relationships and moderators to the original UTAUT model for further empirical analysis. This is to compare results in terms of coefficient of determination (R2) and predictive relevance (Q2).
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