摘要:Aims: To identify the factors that drive graduate students to adopt technology applications in their learning process and thereby we offer insights into the design and implementation of new learning methodologies and resources. Study Design: Utilization of audio-visual cases in an e-learning environment. Place and Duration of Study: Open University of Catalonia (Spain), May 2012. Methodology: This study has involved a sample of 32 business students and has an exploratory nature. Due to the small sample size we used non-parametric statistical techniques and the Mann-Whitney U test to determine if students’ perceptions reflected their assessments on material design and its effects on the development of their academics activities. Among non-parametric statistical techniques, the Mann-Whitney U statistic is comparable to an analysis of variance in samples that are less than 30. Results: Among this sample, 56.5% are women. With regard to age, more than 60% fall in the range of between 25 and 45 years of age, and of these, 53% are older than 35 years. In relation to experience, 52.2% indicate they have more than 15 years’ work experience. Yet we found no significant differences across these categorizations in terms of students’ perceptions of the audio-visual material. So, students between 25 and 35 years of age consistently present very positive perceptions of the use of these materials, and for the more specific category of 35–45 years, the percentage increases to 76.5%. When students have significant work experience, 58.5% of them express positive perceptions of the use of audio-visual materials. Conclusion: Students express positive attitudes toward a new technological resource “audio-visual cases”, noting that this tool improved their comprehension of the problem and its origin. In addition to revealing which elements influence in students’ adoption of new methodologies and resources that rely on intensive technology use.