The use of e-learning systems has become widespread in higher education institutions in Oman. However, understanding of factors that influence student acceptance and usage of these systems is lacking. This study combined the factors of the Technology Acceptance Model (TAM) and Expectation–Confirmation Theory (ECT) to examine the acceptance and use of e-learning systems by students in Omani HEIs. A survey was conducted with 220 students from Al-Buraimi University College in Oman to collect data on perceived usefulness, perceived ease of use, behavioral intention, and e-learning system use. A model was created by merging eight interactions between TAM, ECT, and seven variables. The results showed that perceived usefulness and ease of use were significant predictors of students’ intention to use e-learning systems, and behavioral intention had a direct effect on the actual use of e-learning systems. These findings provide valuable insights for e-learning system designers, developers, and educators in Oman and similar contexts to design and implement e-learning systems that meet student needs and expectations.

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