The study, based on the unified theory of acceptance and use of technology (UTAUT), investigates the determinants of e-learning acceptance. We create a cross-level variable of the incentive and social influence to explore with the other variable context effect and the interaction effects in the acceptance of e-learning. Data collected from 932 respondents in Taiwan were tested against the research model using the hierarchical linear model approach. This model improved Yu, Liao, Wen’s research to detailed intended the learning environment. The results showed that individual-level variables (performance expectations, effort expectancy, perceived behavioral control), and group-level variables (incentive, social influence) have a positive effect on behavioral intention. The incentive has an effect on behavioral intention through the moderating role of manager influence.