Korea is at the forefront in information and communication technology (ICT). The adoption of digital learning device such as e-books amongst Korean students is accelerated by its nation-wide high mobile connectivity. When children adopt such new technology, parents are often the buyers, while the children are the actual users. To date, within the technology adoption literature, little is known about where buyers and users are different entities, and even less is known within the context of family. By filling this gap, the purpose of this research is to examine the parents' perceived notion of their child's propensity to accept a new product. By extending the technology acceptance model (TAM), we considered two additional factors: perceived playfulness and risk. Results show that unlike in traditional TAM research, when buyers are not the users of the new product, the perceived usefulness and perceived ease of use differently influence attitude formation. We also found that perceived playfulness can offset perceived risk, which is highly associated with using a new product. Findings not only add to our understanding of technology and product acceptance but also provide insight to business practitioners for launching and marketing their new products, especially when it is a technology-based one.