PurposeThis study proposes the theory of higher education learning (THEL). The theory argues that certain concepts are difficult to understand, so learners and instructors should consider common factors that will enhance learners’ understanding of key concepts that are difficult to comprehend across various fields of study. The components of this theory have been tested in three different fields (public administration, entrepreneurship and chemistry) in separate studies in Ghana, Nigeria and Burundi within a five-year span to validate their applicability to higher education learning.Design/methodology/approachThe design covers empirical, philosophical and theoretical discussions and comparative studies of other researchers and the authors’ work and thinking.FindingsThis theory proposes five variables (gender, age, opportunity, instructor knowledge and instructor confidence) that address students’ difficulty in understanding concepts in higher education learning. These factors are premised on six assumptions: (1) gender orientation must be either male or female; (2) age must be consistent with the parameter set; (3) there must be learners’ desire to study the same subject after school; (4) there must be an institution offering further studies on the same subject; (5) the instructor might have understood the subject in his/her official training, experience or practice and (6) the instructor must demonstrate certainty, accuracy, verifiability and reliability in the transfer of knowledge to the learners. Given these assumptions, the uniqueness of this theory lies in its application of the five variables to solve challenges uniquely related to studies in higher education.Originality/valueThis theory will incite debate and provide further insights into higher education learning models. The novelty lies in the five prepositions proven to enhance effective teaching and learning in higher education. Specifically, it introduces an extension to Piaget’s cognitive constructivist theory by proposing higher age brackets for students at the university level, opportunity (for future studies) to close the gap in Ausubul’s theory of advance organizers and endogenous factors to bridge the gap in Okebukola’s culturo-techno-contextual approach.