在知識經濟以及終身學習的時代，數位學習已成為一種趨勢。且對數位學習的研究已從科技面逐漸轉向使用者面，故本研究欲探討學習者選擇數位學習的價值結構。運用「方法目的鏈」理論為研究基礎，透過階梯訪談法，針對同時提供有數位學習與面授學習兩種學習方式的課程，深入訪談選擇和不願意選擇（選擇面授學習）數位學習的學習者，並以內容分析法分類，繪製成階層價值圖(HVM)。
本研究結果發現，數位學習與面授學習相對的屬性，卻都能幫助學習者達成增進學習的效果，故分析其價值路徑，以及連結結構。最後為數位學習的提供者在行銷策略方面提出幾點建議：（1）提供彈性的上課時間，也提供幫助學習者進行時間管理的機制；（2）讓學習者自我掌控進度；（3）提供互動、同儕資訊與立即的諮詢；（4）提高學習者對數位學習的知覺易用與知覺有用性；（5）提供溫暖的關係；（6）與學習者的價值連結。

In the age of knowledge of economy, e-learning has been a wide-spreading trend. In order to explore the value structure of e-leanrner, in this study, means-end theory and laddering methodology were employed and 42 subjects were interviewed. Subjects were divided into two groups, attend e-learning course and face-to-face learning course. The course versions differed only in that face- to-face lectures were replaced with e-learning modules; the other course elements remain the same. The results of interviews were categorized with content analysis method and expressed in Hierarchical Value Map (HVM).
The research found that, though e-learning and face-to-face learning were with opposite attributes, all these attributes help learners to learn well. Therefore, this study explained why these contrary attributes lead to the same conclusions and values.
Finally, this study proposes the following innovative suggestions for the suppliers of e-learning: (1) offer learners “flexible lesson schedules”;(2) let learners self-pace their learning process;(3) offer “peer information and real-time consultation” ;(4) increase the “Perceived ease of use” and “Perceived usefulness”;(5) offer “gracious relationship”;(6) connect their services with “learner’s value”.

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