Abstract: The realization of the information system’s values is closed to the users’ perceptions. Strategically, the flexibility of system and the transparency of information influence the end user’s appraisal on usefulness and ease of information system; thus, the information system’s value is determined by the end user‘s perception. In this paper, the e-business contexts are divided into four types by information system flexibility and information resources visibility based on strategic perspective. The differences of perceived usefulness and perceived ease of use are analyzed under these four type e-business situations. For the investigation of 289 end users on restaurant booking system, the results show that: (1) perceived usefulness is significantly different among four situations; (2) perceived ease of use is significantly different among four situations. It means that the consumers’ perception on information system affected by e-business approaches. Decision makers could strategically segment e-business contexts by information system flexibility and information resource visibility; and grade the service level of information system applications by the two factors.

Key words: Perceived ease of use, Perceived usefulness, Information system flexibility, Information resources visibility