International Journal of Management and Business Studies

International Journal of Management and Business Studies ISSN 2167-0439 Vol. 15 (4), pp. 001-015, April, 2026. Available online at www.internationalscholarsjournals.org © International Scholars Journals

Full Length Research Paper

Role Transition and Cognitive Shift in the Dynamic Development of E-Learners and Leaders within International Accounting Firms

Kai-Wen Cheng

National Kaohsiung University of Hospitality and Tourism, 1 Sung-Ho Rd, Hsiao-Kang District, Kaohsiung, Taiwan.

E-mail: [email protected]. Tel: 886-7-8060505 ext 5327.

Accepted 26 January, 2026

Earlier studies of e-learning were mostly focused on development of e-learning systems, curriculums, and analysis of e-learners’ 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.

Key words: Accounting, accounting firms, e-learning.