There are many attempts at improving the performance of higher education business schools. In the current context, there is an increased scrutiny of Information and Communication Technology (ICT) and its use for understanding and analysing the improvement of business education. However, the literature shows unconvincing findings, including a different meaning of ICT in teaching and learning. The author of this paper argues that it is imperative to identify, elaborate, and clarify comprehensive key terms of ICT in teaching and learning in business schools as a starting point of analysis since different views of ICT may lead to a subjective measurement of ICT use. This will be useful as critical reasoning in the analysis process, including business school performance measurement. This paper describes the results of a case study of ICT use between Australian and Indonesian business schools to identify and clarify the meaning of ICT in teaching and learning for the purpose of improving the use of ICT in higher education business schools. The study involved three participant groups (academic staff, administrative staff, and support staff). The results of the study confirmed the literature that the meaning of ICT is varied. The results indicated that the different view was potentially led by different roles of business school staff. Recommendations are provided to address the different meaning of ICT in teaching and learning in business schools.