By discussing the cultural-pedagogically inscribed norms, this chapter argues that, regarding the design and implementation of e-learning from the perspective of globalization, it is critically important to recognize, understand, and thus take into account cultural situatedness. Such cultural-pedagogical norms are often taken for granted in educational settings. Drawing on the literature, this study presents a model of cultural-pedagogical paradigms in higher education in general and e-learning in particular. The authors use this model to explore cultural-pedagogical orientations in Iranian virtual institutions as an instance of a developing country. This is done from a comparative perspective, looking to the similarities and differences of teachers’ and learners’ points of view.