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Information technology (IT) is changing the way education and training is being provided. However, e-learning environments not only require investments in IT but often entail transformations in organizational cultural and management as well. Without these changes, investments in even the most innovative of e-learning technologies do not guarantee acceptance and success. Today, organizations need to know what resources and capabilities are required to implement successful e-learning environments. We propose a study based on "Resource-Based View" (RBV) to identify these resources and capabilities and investigate synergistic effects which may arise from particular resource/capability combinations. Our study proposes to identify what resources/capabilities …