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Mobile devices could facilitate human interaction and access to knowledge resources anytime and anywhere. With respect to wide application possibilities of mobile learning, investigating learners’ acceptance towards it is an essential issue. Based on activity theory approach, this research explores positive factors for the acceptance of m-learning systems. In the research, we developed an m-learning system for learners’ knowledge management and invited 152 participants who knew how to use the m-learning system then report on their experience. The results show that enhancing learners’ satisfaction, encouraging learners’ autonomy, empowering system functions, and enriching interaction and communication activities have a significant positive influence on the acceptance of m-learning systems.