This study explores and describes different viewpoints on Computer Based Assessment (CBA) by using Q methodology to identify perspectives of students and instructors and classify these into perceptional typologies. Thirty undergraduate students taking CBA courses and fifteen instructors adopting CBA into their curriculum at a university in Korea, were chosen as participants in this study. As a result of the study, firstly, four types of learners were identified and given the following descriptive labels: (I) CBA Dissatisfaction Type, (II) CBA Friendly Type, (III) Adjustment Seeker Type, and (IV) CBA Apprehensive Type. Secondly, three types of instructors were classified and given the following descriptive labels: (A) CBA Preferred Type, (B) Supplementary Need Type, and (C) Yes-But Mixed Type. Educational and pedagogical implications of these results are discussed in the context of CBA course design.