This research develops a knowledge acquisition and construction framework for e-learning for Management Accounting students at the University of South Africa, an Open Distance Learning institution which utilises e-learning. E-learning refers to the use of electronic applications and processes for learning, including the transfer of skills and knowledge over a distance. It is important to the knowledge construction process to understand how students learn in order to determine a set of suitable learning strategies. Studies have shown that e-learning applications are seldom used, sometimes because of inappropriate content and technologies. Other prohibitive factors are cost, poor or inadequate technology infrastructure (or a lack of access to such infrastructure), and a shortage of human resources. We propose a framework for addressing these concerns and consider how constructivist theories may enrich such a framework.