This study aims to explore the impact of barriers and academic achievement on mathematics teachers' attitudes towards e-learning, using the Technology Acceptance Model from the perspective of basic education teachers in Oman. It also investigates the influence of perceived usefulness and perceived ease of use on these attitudes. A descriptive-analytical approach was adopted to address the research questions. The researcher developed a questionnaire to measure attitudes toward e-learning, comprising five dimensions: attitudes toward e-learning, barriers, academic achievement, perceived usefulness, and perceived ease of use. The tool’s validity and reliability were confirmed, with a Cronbach's alpha of 0.90. The questionnaire was administered to a simple random sample of 268 teachers. Various statistical methods were employed, including percentages, means, exploratory and confirmatory factor analyses, and structural equation modelling. The results validated the tool’s cons.....

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