A theoretical framework for teaching and learning will reﬂect fundamental values and beliefs about a worthwhile educational experience. It is by making explicit the philosophical assumptions and theoretical elements that we reveal our educational ideals. Only then can a framework have pragmatic value to reveal and guide how to approach purposeful thinking and learning. Such a framework is of paramount importance when adopting new communication technologies that can fundamentally alter the teaching and learning transaction. In this regard, e-learning has become the protagonist for change in higher education, but the plot needs purpose and direction. It is our theoretical ideals that ultimately guide the transformation of how we approach thinking and learning in an increasingly connected world. The goal of this chapter is to outline the assumptions, concepts and
principles that underpin a theoretical framework for e-learning. The fundamental questions addressed are associated with the nature of a worthwhile educational experience whose boundaries have been expanded with the adoption of information and communication technologies.