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This study used a mixed-methods research design to take stock of the perceived level of awareness and perceived importance of pervasive skills development from three role-players in the South African accounting higher education environment, i.e. students, educators and employers. An investigation was launched into accounting students' level of exposure to SAICA's required pervasive skills set during their undergraduate studies. The results showed that students are aware of and perceive pervasive skills development as an important aspect of their higher education curricula. However, lacking emphasis was found in the development of leadership skills. Although educators are aware of their pervasive skills development responsibilities, its active incorporation into course modules is in need of improvement. Accounting employers want to be involved in pervasive skills development, especially in respect of team work and communication skills. Recommendations are made to enhance accounting education pedagogy in terms of pervasive skills development.

The primary objective of this article is to evaluate the design variables of a newly developed teaching intervention, ‘The Amazing Tax Race’. It comprises a race against time in which accounting students participate within teams in multiple tax-related activities so that they are exposed to pervasive skills. The findings provide information to accounting educators on the effectiveness of the design variables considered in the development of teaching initiatives aimed at pervasive skills development. The evaluation was conducted by means of a qualitative analysis of focus group transcripts gathered from interviews held with accounting students who participated in the teaching intervention hosted at a South African university accredited by the South African Institute of Chartered Accountants. Overall, the design variables applied were found to contribute positively to pervasive skills development. The format of the intervention could serve to overcome the challenge of accommodating large student groups. The author also notes limitations and makes recommendations for designing future teaching interventions.

Lastly, recommendations are made on factors to consider in selecting an appropriate teaching methodology within accounting education, and possible areas for future research are highlighted. 2. THE THEORY OF TEACHING METHODOLOGY Rather than being concrete, coherent constructions, teaching theories embody philosophies about teaching and how it is put into practice (Ramsden, 2003). It seems as if there has been a shift in teaching methodologies and that they have

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