Business organizations suffer from transferring information technology(IT) into practice. If the problem is solely an technical issue, the strategy to solve the problem is assumed to be identical regardless of the cultural differences of the organizations. Many studies, however, indicated that the cultural differences between organizations were attributed to the differences of championing behaviors in the organizations. The study develops the cultural model of IT transfer from well developed countries to the less developed countries. It is assumed that the outcomes of IT systems are affected by the cultural sets, technology acculturation, and national technology infrastructure. This study examines the effects of cultural sets and technology acculturation on the outcome of IT systems, however. The analysis results show that technological acculturation has strong relationship with the individual IT outcomes and the cultural sets. The cultural sets, however, did not show any significant relation with the individual IT outcomes in the context of the structural model even though the correlation between the cultural sets and the IT outcomes were relatively high. Thus, kit is considered that the interaction between the technological acculturation and the cultural sets might interfere the relations.