High-tech companies encounter intense competition in today's global economy. With rapid changes in working environments, high-tech employees must learn quickly and effectively to solve difficult problems and increase their productivity. Many large high-tech companies have recently implemented electronic learning (e-learning) for employee training. However, e-learning systems are expensive and often underutilised. Therefore, understanding the factors associated with acceptance to e-learning are of priority concern. By integrating locus of control, computer self-efficacy and technology acceptance model (TAM) into one model, this study examines the feasibility of the extended TAM to explain employee acceptance of e-learning systems. Data were collected from 223 employees at five high-tech companies located in the Hsinchu Science Park, Taiwan. Analytical results indicate that locus of control had significant direct effects on perceived usefulness and perceived ease of use. Computer self-efficacy had significant direct effects on perceived ease of use and behavioural intention to use. Overall, analytical results provide strong support for using the extended TAM to explain user acceptance of e-learning systems. The research and practical implications of findings are discussed.