“…In other terms, there are significant barriers to the adoption of new curricula and teaching and learning methods to the requirements of professional accountants (or employers) (Gallhofer, Haslam & Kamla, 2009;De la Harpe & David, 2011) There are a lot of examples (Hancock et al, 2009) of best practices and guidelines on how to implement improved practice but few examples of an accounting program that reflects 'actual' practice (Yap, Ryan & Yong, 2014;Lubbe, 2015) Although the professional associations accredit these accounting programs, professional accreditation is not a guarantee of professional readiness (Willcoxson, Wynder & Laing, 2010, Yap, Ryan & Yong, 2014.…”