["International Journal of Tourism Research, Volume 28, Issue 3, May/June 2026. ", "\nABSTRACT\nThis study examines how differences in users' digital utilization ability influence system acceptance and use intention in smart tourism. A structural model integrating the information system success model (ISSM) and the technology acceptance model (TAM) is proposed to analyze user acceptance of tourism information systems. The results reveal significant structural differences depending on users' digital capabilities. Specifically, users with low digital utilization ability perceive systems as useful only when they are easy to use, whereas users with high ability do not rely on ease of use to the same extent. Theoretical and practical implications are discussed.\n"]