Increased attention in organizational theory on how to improve the design of a learning organization has indicated a need for the development of a theory on how employees learn in, and in relation to, organizations. This paper focuses on the part of the learning process that deals with how learners understand the object at hand, in this case, learning how to use a computer at work. An empirical research project is presented, which evaluates learners' perceptions of outcome from participation in in-service training. Two different employee perceptions are revealed: (1) the computer as a concrete, practical tool which employees must learn to use, and (2) the computer as a tool of information and communication. These different perceptions of computers are related to employees' positions in the organizational division of labor. Based on an instrumental understanding of tools, the two perceptions may be interpreted in terms of the continuity between action and cognition. The general educational theories of John Dewey are also discussed in order to provide a platform for considering the computer as an information tool. (Contains 29 references.) (AEF)