Abstract E-learning is one of the recent trends and major technological advancements in Information Systems. Especially, its popularity has got great momentum globally during pre and post COVID-19 era. To this end, the pandemic dictates countries all over the world to a standstill. Social distancing was adopted to reduce the spread of the virus, while governments worldwide responded to the emergency situation with educational institutions closures, shifting traditional teaching in classrooms to online learning. Advancements in digital technologies such as big data, Artificial Intelligence, Cloud Computing and Robotics drive the successful implementation of e-learning systems in education (Verhoef et al., 2021). However, as an Information Systems, e-learning investments if not very well managed in a way that can bring such intended benefits might be devastating especially for low-income countries such as Ethiopia because such investments does not guarantee successful implementation and desired returns (DeLone and McLean, 2003). Accordingly, e-learning systems success factor theory that can guide e-learning system technologies and its successful implementation is important to maintain its successful implementation during pre and post pandemic eras. The purpose of this research is then to investigate success factors of e-learning systems and develop a theory in spite of future pandemic challenges. The intended research will adopt UTAUT2 (Venkatesh, Thong & Xu, 2012), The Information Systems Success Model (ISS) and Eisenhardt Theory Development Model. Keywords: E-learning system, COVID-19, UTAUT2, Eisenhardt Theory Development Model, The Information Systems Success Model (ISS), Higher education Institutions References Blunt, M., Chong, A. Y. L., Tsigna, Zayyad, Tsigna & Venkatesh, V. (2022). Meta-Analysis of the Unified Theory of Acceptance and Use of Technology (UTAUT): Challenging its Validity and Charting a Research Agenda in the Red Ocean. Journal of the Association for Information Systems, 23(1), 13–95. DeLone, W. H.; McLean, E. R. (2003). "The DeLone and McLean Model of Information Systems Success: A Ten-Year Update". Journal of Management Information Systems. 19 (4): 9–30. Eisenhardt, K. M., & Graebner, M. E. (2007). Theory building from cases: Opportunities and challenges. Academy of Management Journal, 50(1), 25–32 Verhoef, P. C., Broekhuizen, T., Bart, Y., Bhattacharya, A., Qi Dong, J., Fabian, N. & Haenlein, M. (2021). Digital transformation: A multidisciplinary reflection and research agenda. Journal of Business Research, 122(C), 889–901.