The research objective is to test the effect of computer skills, perception, attitude and interest in using accounting software from the Technology Acceptance Model approach. Data are colletected from the survey conducted on accounting student from the Economic College of Surabaya for the teaching year 2014/2015. Total sampel is 104 students. Students are asking to evaluate themselves according to their computer literacy, perceived ease of use, perceived usefulness, attitudes, interests, and the actual use of accounting software, using a question-naire. The results of the analysis using structural equation modeling – partial least squares shows that the ability of computer usage has a positive effect on perceived easeof use. Perceived ease of use and perceived usefulness positively affect the attitude of users. Then, the attitude positively influences the behavior of interest and finally it positively affect the behavior of actual usage. While the ability of using a computer does not change the perception of the usefulness of accounting software.