This study aimed to test a more comprehensive model related to IT service acceptance by incorporating the concepts of trust and flow, which were overlooked in the UTAUT model proposed by Venkatesh et al. (2003). Additionally, the study sought to derive strategic implications by examining whether the acceptance of internet services differs depending on the type of internet service, specifically between online game users and e-learning service users. The selection of internet service types was based on two contrasting categories: e-learning, which embodies utilitarian attributes, and online games, which embody hedonic and emotional attributes. The empirical results show that, first, the variables established in this study (performance expectancy, effort expectancy, social influence, trust, flow experience, and facilitating conditions) had significant effects on intention to accept and actual acceptance behavior of internet services. Notably, the two newly added variables—flow experience and trust—exhibited relatively greater influence than the existing UTAUT variables. Second, the adoption purposes and the factors influencing adoption of information technology and services differed depending on the type of service. Based on these findings, this study suggests that rather than attempting to explain the acceptance of all information technology and services through a single effective acceptance model such as the UTAUT model, it is necessary to propose and test different acceptance models according to the type of service.