Iteration between theory and practice: a critical generic skill for lifelong learning in accounting in higher education

Utilising three differing cohorts of accounting students, with variation in experience of professional practice and from different cultural backgrounds, this paper examines how they bring to an assignment skills acquired elsewhere, and how they develop and take from the experience generic skills to be used in other situations - skills invaluable in becoming lifelong learners. A phenomemographic perspective has been adopted in the study.