This study verified the Virtual Reality-Technology Acceptance Model (VR-TAM) in the use of virtual reality by pre-service early childhood special education teachers and pre-service special education teachers, and examined whether there is a moderating effect according to the immersion experience. For this study, VR technology acceptance and VR immersion experience were measured for 259 college students enrolled in the special education departments of universities. The research results are as follows: First, the VR-TAM model for pre-service special education teachers has a form that has no direct effect between perceived usefulness and intention to use, and is suitable while having different explanatory power from the traditional TAM model. Second, the VR-TAM model for pre-service special education teachers showed a moderating effect according to the immersion experience. In particular, pre-service special education teachers have a greater influence in low-immersion groups in the relationship that perceived ease of use affects satisfaction. This study provides implications for enhancing information management competencies among pre-service special education teachers through VR technology. When designing and implementing VR technology, it is important to emphasize usability for users with low immersion levels, while providing richer and more interactive experiences for users with high immersion levels. This ensures that all users can obtain maximum educational benefits through VR technology. Finally, the limitations of this study and suggestions for future research were presented.