According to technology acceptance model(TAN) which is one of the most important research models for explaining IT users' behavior, on intention of using IT is determined by usefulness and ease of use of it. However, TAM wouldn't explain the performance of using IT while it has been considered as a very good model for prediction of the intention. Many people would not be confirmed in the performance of using IT until they can control it at their will, although they think it useful and easy to use. In other words, in addition to usefulness and ease of use as in TAM, controllability is also should be a factor to determine acceptance of IT. Especially, there is a very close relationship between controllability and ease of use, both of which explain the other sides of control over the performance of using IT, so called perceived behavioral control(PBC) in social psychology. The objective of this study is to identify the relationship between ease of use and controllability, and analyse the effects of both two beliefs over performance and intention in using IT. For this purpose, we review the issues related with PBC in information systems studies as well as social psychology, Based on a review of PBC, we suggest a research model which includes the relationship between control and performance in using IT, and prove its validity empirically. Since it was introduced as qa variable for explaining volitional control for actions in theory of planned behavior(TPB), there have been confusion about concept of PBC in spite of its important role in predicting so many kinds of actions. Some studies define PBC as self-efficacy that means actor's perception of difficulty or ease of actions, while others as controllability. However, this confusion dose not imply conceptual contradiction but a double-faced feature of PBC since the performance of actions is related with both self-efficacy and controllability. In other words, these two concepts are discriminated and correlated with each other. Therefore, PBC should be considered as a composite concept consisting of self-efficacy and controllability, Use of IT has been also one of important areas for predictions by PBC. Most of them have been studied by analysis of comparison in prediction power between TAM and TPB or modification of TAM by inclusion of PBC as another belief as like usefulness and ease of use. Interestingly, unlike the other applications in social psychology, it is hard to find such confusion in the concept of PBC in the studies for use of IT. In most of studies, controllability is adapted as PBC since the concept of self-efficacy is included in ease of use explicitly. Based on these discussions, we can suggest perceived use control(PUC) which is defined as perception of control over the performance of using IT and composed of controllability and ease of use as sub-concepts. We suggest a research model explaining acceptance of IT which includes the relationships of PUC with attitude and performance of using IT. For empirical test of our research model, two user groups are selected for surveying questionnaires. In the first group, there are freshmen who take a basic course for Microsoft Excel, and the second group consists of senior students who take a course for analysis of management information by Excel. Most of measurements are adapted ones that have been validated in the other studies, while performance is real score of mid-term in each class. In result, four hypotheses related with PUC are supported statistically with very low significance level. Main contribution of this study is suggestion of PUC through theoretical review of PBC. Specifically, a hierarchical model of PUC are derived from very rigorous studies in the relationship between self-efficacy and controllability with a view of PBC in social psychology. The relationship between PUC and performance is another main contribution.