In the current literature on Information Systems (IS), attitude is seen as an important aspect as it represents the tendency or orientation of users. An attitude is defined by Fishbein (1967) as a state of mind regarding objects or ideas by which an individual’s behaviour is influenced (Fishbein, 1967). It can be said that attitudes represent an individual’s feelings, opinions, position and action tendencies towards objects or ideas. Scholarly research has focused on attitudes of IS users as an important subject which has resulted in a large body of literature focusing on user acceptance and the use of IS. For example, the Technology Acceptance Model (TAM), proposed by Davis (1989), describes determinants of users’ attitudes and intentions towards new technologies (Davis, 1989). The major constructs were: perceived ease of use, perceived usefulness, using intentions and actual use. Numerous studies have since examined the relationships between perceptions and attitudes, behavioural intentions and actual behaviours.