The main purpose of this study is to explore the acceptance and use of knowledge management systems by survey method. Furthermore, the proposed research model is built on the basis of unified theory of acceptance and use (UTAUT). Data has collected by a questionnaire survey sent to the employees of insurance industry who have the experiences in using knowledge management systems in Taiwan. The implications of the findings for practice are discussed. Moreover, this study will provide a valuable reference for business managers who are initiating or conducting the implementation of knowledge management systems in the knowledge-based economy era, and for researchers interested in the acceptance and use of e-business applications.