Does thinking change with roles? A dynamic process of e-learners, e-learning managers and leaders in international accounting firms

Earlier studies of e-learning were mostly focused on development of e-learning systems, curriculums, and analysis of e-learnersʹ feedbacks. These studies did not address the dynamic conceptual framework of e-learners, e-learning managers, and institution leaders when dealing with e-learning. The sensemaking concept offers a suitable framework for analyzing how each of these roles construct the environment, form interpretations, and take actions. This study conducted semi-structured in-depth interviews with employees and employers involved in e-learning in practical research settings-two international accounting firms in Taiwan. A total of 3 institutional leaders (partners), 7 e-learning managers (directors of HR) and 10 e-learners (auditors) were interviewed. Through categorization, theme analysis and domain analysis, this study extracted their main discourses and explored the sensemaking process of each role to further construct a generalized dynamic model of e-learning.