The main purpose of this paper is to test the factors of mobile commerce acceptance in logistics industry. The present study integrated the technology acceptance model (TAM) and factors were discovered by previous research attempts to identify the determinants of acceptance for B2E mobile commerce in logistics industry from a holistic perspective including user, technology and task. A research model that reflects the characteristics and usage contexts of B2E mobile commerce is developed and empirically tested by using structural equation modeling on datasets consisting of subjects are the members of Republic of China Logistics association and top 1000 logistics service corporations of Common Wealth Magazine. There were 227 valid and returned questionnaires were received by post and delivering personally. The findings show that user in combination with technology and task are all important determinants for B2E adoption and use, but their impacts on user do vary across in different stages. The findings of the study provide useful insights into how firms should reinforce their business process with mobile commerce in order to achieve the competitive advantage.

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