Students’ success in e‐learning programs depends on how they adopt and embed technology into their learning activities. Drawing on the Technology Acceptance Model, we propose a framework to explain students’ intention to use e‐learning platforms effectively, that is, their intention to fully exploit system's functionalities in leaning processes, even when this would require changes in study routines. The model was tested with data from 251 students enrolled in distance learning Business Administration programs. Results of structural equation modeling supported most hypotheses. Over 71% of the variance of intention to use an e‐learning platform were explained. Our findings indicate that students’ perceptions of system usefulness and ease of use positively influence their intention to effectively use e‐learning systems, and that these effects are fully mediated by students’ attitudes towards the LMS. Furthermore, system usefulness and ease of use are influenced by students’ cognitive absorption and self‐efficacy, as well as by system interactivity and facilitating conditions (FC).