One of the main roles of universities is to facilitate quality teaching and learning in accordance with applicable professional and academic standards. Academic departments are required to ensure that qualifying teaching staff possess the necessary experience to offer these qualifications. Accounting lecturers in South African universities are employed based mainly on their Accounting qualifications. However, in order to secure tenure in Accounting academia, the prospective lecturer has to satisfy employment criteria for teaching and learning, research and community engagement. An educator’s approach to teaching determines whether he/she is teacher-centred or student-centred. This article seeks to determine the relationship between educator capabilities and student performance. In discussing this relationship, it is clear that work/industry experience, teaching qualification and teaching experience are intended to satisfy the aspect of teaching and learning which, in turn, is expected to improve student performance. System Dynamics is used as an analytical model to determine the relationship between lecturer capabilities and student performance. The model is used on the three areas of educator capabilities, namely, work experience, teaching qualification and teaching experience as criteria for improving student performance in Accounting education. In the final analysis, this article argues that lecturers who possess these critical qualities tend to be student-centred, which is necessary for reflective learning in students.

中文翻译：

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会计专业学生进行反思性学习需要哪些教育者能力？

大学的主要作用之一是根据适用的专业和学术标准，促进高质量的教学。学术部门必须确保合格的教学人员具有提供这些资格所需的必要经验。南非大学的会计讲师的聘用主要是基于其会计资格。但是，为了确保会计学界的终身制，准讲师必须满足教学，研究和社区参与的雇用标准。教育者的教学方法决定了他/她是以老师为中心还是以学生为中心。本文旨在确定教育者的能力与学生表现之间的关系。在讨论这种关系时，显然，工作/行业经验，教学资格和教学经验旨在满足教学方面的要求，从而有望提高学生的表现。系统动力学用作分析模型，以确定讲师能力和学生表现之间的关系。该模型用于教育者能力的三个方面，即工作经验，教学资格和教学经验，作为改善会计教育中学生绩效的标准。归根结底，本文认为具有这些关键素质的讲师倾向于以学生为中心，这对于学生进行反思性学习是必要的。有望改善学生的表现。系统动力学用作分析模型，以确定讲师能力和学生表现之间的关系。该模型用于教育者能力的三个方面，即工作经验，教学资格和教学经验，作为改善会计教育中学生绩效的标准。归根结底，本文认为具有这些关键素质的讲师倾向于以学生为中心，这对于学生进行反思性学习是必要的。有望改善学生的表现。系统动力学用作分析模型，以确定讲师能力和学生表现之间的关系。该模型用于教育者能力的三个方面，即工作经验，教学资格和教学经验，作为改善会计教育中学生绩效的标准。归根结底，本文认为具有这些关键素质的讲师倾向于以学生为中心，这对于学生进行反思性学习是必要的。教学资格和教学经验作为提高会计教育学生表现的标准。归根结底，本文认为具有这些关键素质的讲师倾向于以学生为中心，这对于学生进行反思性学习是必要的。教学资格和教学经验作为提高会计教育学生表现的标准。归根结底，本文认为具有这些关键素质的讲师倾向于以学生为中心，这对于学生进行反思性学习是必要的。