Accessing to IT, dominating on communication and information technology and using it in various ways are among the important components of power in present age which shouldn't be ignored. Nowadays the companies' structures and culture have been changed in such a way that all people throughout the world in each age, way of thinking, political, social, and cultural class can use information technology. This subject needs the cooperation and investment of the private and state sections. In addition, in this field, appropriate acculturation must be achieved which while explaining the importance of considering the areas of creating the culture of IT acceptance, it justifies the goals of this research. Also, due to the technical and practical development, increase of complications and organizations' inside and outside changes, the organizations have to ask for help from IT to survive; so, it is the responsibility of the companies' management systems to become aware of the ability of the effectiveness of IT on all functions and dimensions and do their bests to direct it toward organizational objectives (Fatemi Harandi, 2005).
This research aims to explain how culture affects the IT acceptance. The individuals should be familiar with IT by acculturation and cultural support so that they can accept responsibility in different fields and jobs; so, cultural support is vital in this field. There is no doubt that in moving towards the information society, some factors undertake structural changes inevitably. On the other hand, by providing software and hardware facilities, there will be the opportunity to create the area to develop the talents.
The necessity and importance of the present study is that acculturation and use of IT promote the quality level of services, reduce the expenses, and cause immediate communication with all audiences; ultimately, the development of the industry and the optimization of the production through appropriate management methods will be the results. Enhancing the profitability and proficiency resulting from the effect of information systems will be by itself so important that it can be positively important in the future of the companies choosing this strategy.
BACKGROUND OF THE STUDY
IT acceptance means the explainable and provable satisfaction to use IT for supporting the tasks for which IT has been designed (Dillon, 1996) .This subject has been often used in longitudinal studies done on new IT (Venkatesh, 2000), or where IT has not been practiced yet but, the trend and the intention of using IT has been measured in form of a variable. The researches in which the word 'acceptance' has been used tend to be directed toward the IT Acceptance Model (TAM) theoretically (Davis, 1989). The studies using the term "acceptance "Often use TAM as a theoretical event. TAM has been a common topic in researches on IT, there have been theoretical aspects to understand its determinant factors the most important of which in past years were the users' satisfaction and the system's function. Although it has been a lot to mix these two research flows, the flow of discovering the system's function has been common in recent years. Lots of models have been developed to predict the system's function. These models have discovered many aspects to affect IT acceptance which have concentrated on the way of forming beliefs, organizational functions such as the effects of IT acceptance, and the differences among the individuals in the process of IT acceptance. These theoretical events are similar in explaining about the variables that lead to the use of IT in wide scopes (Lai, 2005). In the studies related to the IT acceptance there have been some drawbacks including; the lack of evidences related to the factors affecting IT acceptance by experts and the lack of enough studies related to IT acceptance; however, lots of theoretical views have been formed to realize the factors affecting the users' decisions to accept IT; the logic behind the research trends is that the users should accept the system if they want to benefits resulting from the investment on IT. Of course, this problem cannot be solved easily and although lots of researches have been done, unknown factors relating to the factors affecting the users' decision to accept IT still remain (Johnson, 2005). Due to the low acceptance of IT in undeveloped and developing countries, it seems that, there is a relationship between the concept of electronic readiness and IT acceptance. To study the IT acceptance, various methods have been designed, for example, Innovation Diffusion Theory, Theory of Reasoned Action, and Theory of Planned Behavior. The IT Acceptance Model is one of the most important and usable models in the field of IT acceptance. The applied studies have shown that TAM explains about the difference between the behavior intentions and actual use. Despite this wide research trend, there are still some unanswered questions and although the studies on TAM have studied information systems in each and every possible group due to the topic, the capacity of TAM to describe the IT acceptance in impossible places has not been proved (Lee, 2003; Straub, Keil & Brenner, 1997; Chen, 2007). Moreover, most of the researches have been done in America and in Asia, a few studies have been done.
Due to the increase of the organizations' investment in the field of using IT in recent decades, one of the concerns is that whether the huge expenses spent have been able to meet the benefits expected by the organizations' managers? At least a part of these concerns is related to the IT acceptance by the users. The experts in the field of human resources management are interested in realizing the factors affecting IT acceptance by the users based on which design a model to reduce the users' resistance (Dillon, 2001). Identifying the factors affecting new technology acceptance can help the management of change in organizations and increase of IT acceptability from the viewpoint of the users.
For some decades, IT acceptance by the users has been considered by the researchers and it seems that recognizing the way the users decide to accept IT has been one of the most important challenges to implement the plans and their management issues (King, 2006). It should be mentioned that, the factors affecting different IT acceptance are different based on the technology, users, and existing conditions. Reviewing the related literature it can be noticed that various theories have been suggested on IT acceptance among them Roger's Innovation Diffusion Theory is the most important. This theory studies the technology acceptance along the societies and comments less on individual process. The model that can study individual IT acceptance is named TAM which is specially designed for modeling the information system acceptance by the users and has been used widely in applied researches on information systems (Legris, 2003), this model is the basic model for the studies on the acceptance of the systems such as mobiles, internet, and electronic services. Various studies done using TAM have increased the validity of this model (Moon, 2001).
(Davis & Bagozi, 1989) in their research have introduced the Technology Acceptance Model (TAM) and Theory of Reasoned Action first and then they have studied the factors affecting the acceptability and use of a word processing software using TAM among 107 students. The results show that students' interpretation of the usability of the technology has had significant effects on the decision to use it, while, the students' interpretation of the ease of using this technology has had less significant effect on their decision. The result of this research has suggested the capability of simple but powerful function of the models determining the factors of acceptance (Davis, 1989).
(Pan, Sivo & Brophy, 2003) have studied the effects of five variables independent from the interpretation of usefulness, interpretation of the ease of use, attitude toward the use, mental norms and self-belief in the field of computer on the dependent variable of using web system, and the existence of cause and effect relationship between them. The result of the research showed that TAM showed weak use capability in the university the study was done and only some of its factors affected the system acceptance (Pan, 2003). There wasn't any causal relationship among the variables 'interpretation of usefulness', 'interpretation of the ease of use', 'attitude toward the use of system' and the students' attitudes toward using this system and their mental norm have been identified as determining factors for using the system.