Role of Experiential Learning in Professional Accounting Programs

Abstract

Experiential learning has emerged as a critical pedagogical strategy for professional accounting programs, particularly as the field adapts to rapid technological, regulatory, and auditing transformations. Unlike traditional lecture-based instruction, experiential learning emphasizes the application of knowledge in real-world environments through internships, simulations, case-based pedagogy, live projects, audit labs, and industry collaboration. This paper explores the theoretical foundations of experiential learning, evaluates its impact on student competency development, and presents a structural model for integrating experiential components into accounting curricula. The study concludes that experiential approaches significantly enhance analytical skills, ethical reasoning, and employability while aligning with global professional standards such as ACCA, CPA, CMA, and IFRS frameworks.