In order to achieve economic and social progress, it is particularly important to incorporate knowledge management into the education system. E-learning as a knowledge transfer tool is closely connected to knowledge management. This article examined the information and communication technology (ICT) competencies of Croatian and Scottish students to participate in knowledge transfer activities, as well as their perceptions of e-learning. The results of this study confirmed assumptions about differences in ICT usage and e-learning perceptions between students from the two countries, indicating a more favourable position for Scottish students. The results presented have a wider use, since the instrument developed can be used both for the analysis of differences between any two countries (educational systems), and in the context of multilateral analysis.