Use of technology to facilitate learning is accepted to be of value across educational institutions. Government of India has taken cognizance of the institutional support required for resources in e-learning and formulated the national mission on education through ICT. However, the focus is still largely on getting the infrastructure and creating the e-learning content. It is necessary to consider the individual factors that play an important role in the adoption of e-learning. For example, attitude of students and teachers towards e-learning may affect their acceptance of the technology in the teaching-learning process. While there have been studies to understand the factors of the instructors (e.g release time for staff to engage in e-learning) and students (e.g. learning style) in acceptance of e-learning separately, a comprehensive view that considers both students and teachers in the same model is lacking (Jung, et. al., 2008; Nanayakkara 2007). To addresses this research gap, this paper considers the attitudes of students and the teachers that determine intention and actual use of the e-learning technology simultaneously in the model of e-learning. We present a conceptual framework for understanding acceptance of e-learning technology. Our model, ELAM, is based on the Unified Theory of Acceptance and Use of Technology (Venkatesh, et. al. 2003). ELAM (e-learning acceptance model) identifies the key factors in acceptance of e-learning as measured by behavioural intention to use the technology and actual usage. The four determinants of e-learning acceptance are --- (i) performance expectancy, (ii) effort expectancy, (iii) social influence and (iv) facilitating conditions. Performance expectancy is based on beliefs about perceived usefulness, interactivity and flexibility. Effort expectancy is based on beliefs about ease of learning, perceived ease of use and self-efficacy. Social influence is based on subjective norm and image. In developing countries, wherein educational institutions depend on governmental support to get the infrastructure and determine policies, institutional support plays a crucial role in the acceptance of e-learning. Hence, the model includes facilitating conditions as one of the determinants of e-learning acceptance. The following factors are included in this variable --- reliable infrastructure, institutional policies, training and support. As e-learning is associated with individualization of the teaching-learning process, the learning style of the student and teaching style of the teacher is an important factor affecting the adoption process. These factors are considered as mediators affecting the relation between performance expectancy beliefs and behavioural intention to use e-learning. The main contribution of the paper is that it presents a framework to understand e-learning acceptance as governed by the teacher, student and institutional factors.
