Asikwazanga ukuthumela kini isampula khulula esiphila ziyatholakala eliphakeme sakho. Noma ukuthumela amasampula akho kithi, khona-ke sizokwenza isampuli esiphikisayo ukuvunywa kwakho ngaphambi oda. Ngo-31st ka-May, i-2015, u-Andres no-Anna banomntwana wesibili nendodana yokuqala. Igama lakhe nguPaolo Andrea Iniesta. kumele ufunde ngonkulunkulu. ngesikhathi ujesu ethandaza wathi: “ukuze bathole ukuphila okungapheliyo, kumele bakwazi wena onguwe wedwa unkulunkulu weqiniso lalowo omthumileyo, ujesu khristu.”​—ujohane 17:3. this research seeks to establish how e--learning may contribute towards knowledge construction for management accounting students at the university of south africa. more specifically, the research is designed to investigate how educational technologies like e--learning may benefit and improve the teaching and learning of management accounting at unisa. educators need to understand how students learn so that they can establish suitable learning strategies. studies have shown that generally, e--learning applications are little used, sometimes because of inappropriate content and technologies. other prohibitive factors are costs, poor or inadequate technology infrastructure and a shortage of human resources. on the strength of a comprehensive literature survey, a framework to address and manage challenging aspects of teaching and e--learning were developed. problem areas and critical success factors were considered. the said framework ought to assist with organising complex issues and reveal parts that need further work. the utility of the framework was evaluated through a staged process. first, it was tested and evaluated through the model of a lecture. secondly, both qualitative and quantitative surveys among university lectures and students were conducted to further confirm the applicability of the framework. though the outcome of the validations were satisfactory, more research needs to be carried out over a longer period of time in order to determine the scalability of the framework and to remove any inconsistencies. aspects of the framework could be used to incorporate icts, e.g. the use of spreadsheets and the learning village into communities of practice.