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In this conceptual article we investigate the cultu ral dimension of IT-usage through the concept of IT acculturation. This concept has been emerging in th e research literature about IT-usage. Extending wor k from the acculturation field of research, we do not conc eptualize IT-acculturation as a simple one-way line ar process but rather as a recursive, multi-level process and also as a state at a given moment in time. In order to propose means of assessing IT-acculturation, we show that o ne may choose an approach through values and IT-values, or motivation and IT-motivation, or needs and IT-needs, or again one may combine some of these different concepts. We underline however that these concepts should be investigated at three levels that we deta il. We then apply our theoretical framework and propose a new model of IT-usage that includes its cultural di mension. We bring forward a set of propositions that may ope n the way to fertile new research paths.
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