In most developing countries, governments attempt to enforce the movement from analogue to digital for all their sectors, from public to private. These technological advancements have been noted to bring necessary and unavoidable changes to businesses and learning environments. Higher learning institutions have adopted various e-learning systems to support learning, research, and publication activities to stay competitive in global academic systems. However, most public higher learning institutions in Tanzania lag behind in the adoption of these systems. Thus, research shows a failure of these institutions in utilising the full benefit that today's Information and Communication Technology (ICT) can offer in learning environments. Thus, this study examines factors affecting the adoption of such a system in developing countries like Tanzania, taking the Institute of Accountancy Arusha (IAA) as a case study. The study used a mixed methodology where thematic and descriptive analysis was used to analyse both qualitative and quantitative research data. The study population was 187 teaching staff, a sample size of 126 was obtained, and 157 study participants were involved in the study. The study found that factors affecting the adoption of e-learning systems in public higher learning institutions in Tanzania include lack of ICT infrastructure, lack of technical and managerial support and lack of computers and e-learning knowledge among facilitators. Thus, the study recommended investments in adequate and reliable ICT facilities, high intermate speed and bandwidth, and policies that support e-learning and training programs about e-learning knowledge and use. Also, this study recommends the use of the Multi-Factors Adoption Model (MFAM11) for the successful adoption of an e-learning system in public higher learning institutions in Tanzania.
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