摘要:AbstractThe electronic revolution has brought significant impact on pedagogical approach and resulted in the formation of a new teaching and learning platform i.e.e-learning. Nowadays, instructors are expected to integrate this method into their instructional activities. There are a number of factors that influence the instructors’ decision of accepting e- learning system. The well-known theories and models used to study acceptance of information system (IS) and subsequent adoption behaviour have overlooked the cultural factors that have explanatory power in explaining the variation of users’ intention to use a technology. This study has examined the Hofstede's cultural dimensions among the instructors attached to South Eastern University of Sri Lanka (SEUSL). A survey method was used to conduct this study with the previously validated instrument (questionnaire). The findings elucidate that the cultural factors can explain the behavioural variation of instructors in accepting and implementing e-learning system. Therefore the differences in culture should be studied thoroughly before implementing an e-learning system.