In recent years, the introduction of Information and Communications Technologies (ICTs) into several aspects of daily life has become more relevant, particularly in higher education. This phenomenon has resulted in a digital integration that involves the infrastructure of higher education institutions as well as the materials used in the teaching process. Therefore, a study was conducted to investigate the factors that determine usage intention of Virtual Learning Objects (VLOs) by college students in finance and accounting programs in the city of Medellín. This quantitative research employed 86 self-administered questionnaires that enabled us to identify a positive association between attitude toward usage, subjective norms, and the intention to employ this type of content as a learning strategy. In conclusion, models like this need to be developed to understand the acceptance of new technologies in learning processes from different perspectives, and even more so considering that most of the existing literature regarding the subject has been focused on qualitative studies.