n South African Journal of Higher Education - The quest for powerful learning environments in higher education

Volume 20, Issue 2
  • ISSN : 1011-3487



An introductory course in on tertiary level inadvertently sets the scene for the demands of the corresponding profession. Unfortunately, it seems as though these courses do not prepare learners adequately to acquire the demanding professional competences required for professional success. This problem has been a subject of contention especially in accounting education for a very long time amongst practitioners, educators, researchers and professional bodies alike. The article proposes that the fundamental problem is epistemological in nature: The authentic nature and structure (epistemology) of accounting is not reflected and, subsequently, education practices are adopted that does not serve the learner to conquer the challenging demands of the profession accordingly. To arrive at a new paradigm for introductory accounting education, powerful learning environments are suggested as a way to provide competent professionals.

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