This study expands the general applicability of the Technology Acceptance Model (TAM) across cultures by incorporating cultural influence into its theoretical framework. Elements of Hofstede's cultural theory are incorporated into the TAM framework to examine the moderation effect of Power Distance on the relationship between Subjective Norms on the Perceived Usefulness of email in the context of the People's Republic of China. Moderated structural equation models (MSEMs) are used in the study to explore the moderating effect of Power Distance. The findings show that, contrary to some beliefs, the influence of Subjective Norms on Perceived Usefulness is stronger among individuals with lower Power Distance than among those with higher Power Distance. The individual level analysis of cultural factors used in the study attempts to avoid the over generalizations of cultural typology and remedy the inadequacy of post hoc explanation in conventional IS cultural studies. Findings will help organizations understand the influence of core societal values on email acceptance and so to better utilize social and cultural practices in organizational technological diffusion.