During the COVID-19 pandemic, e-learning became the primary mode of education. Both teachers and students had to adapt rapidly, often without adequate preparation. Although traditional classroom teaching has largely resumed in the post-COVID era, e-learning tools and mobile technologies continue to support education. This study examines the perceptions of e-learning among university teachers and students. Data were collected from more than 200 teachers and more than 1300 students in Economics and Business at Polish and Croatian universities between late 2021 and early 2022. The survey covered demographics, perceptions of e-learning's cost-effectiveness, communication quality, content, and the role of mobile technologies. Respondents rated 39 statements on a 5-point Likert scale. Statistical analysis, including t-tests and Mann–Whitney U-tests, identified significant differences in attitudes between teachers and students. While extensive literature addresses e-learning, particularly during COVID-19, few studies focus on post-pandemic e-learning in formal education. Moreover, existing research often examines either students or teachers but rarely compares their perspectives. This study fills that gap by exploring differences in attitudes between these two groups, especially concerning the cost and effectiveness of e-learning. The study found significant differences in attitudes between teachers and students on 21 of the 39 statements. This dual-perspective analysis provides valuable insights into the current and future role of e-learning in university education. The paper offers a unique comparative analysis of teacher and student attitudes, providing a basis for improving e-learning practices and educational policies in Economics and Business education.