The low throughput rate of accounting graduates, along with the growing demand for trained accounting professionals in the workforce, necessitated further inquiry into the perceived problems that are facing accounting students in South Africa (Oben, Litlhan & Mahlaule, 2020). An enormous number of students enrol for a Bachelor of Commerce (B Com) accounting degree at South African Universities annually. The acute shortage of Chartered Accountants (CAs) in South Africa, which is further aggravated by poor board examination results of 43% in 2022, is a serious cause for concern (Writer, (2021); Oben et al. (2020). The data was gathered through a desktop review of current literature on factors that impacted on the academic success of accounting students. The identified academic sources from which data was gathered included material available in the public domain including articles and published expert reports for the period 2019 to 2023. Only peer-reviewed articles from reputable publishers were included in the review. Results gathered from eighty-four sources revealed the discrepancy between students' perceptions and employers' expectations of accounting graduates' abilities, emphasizing the need to develop skills such as teamwork, proactivity, and public speaking in accounting curricula. Literature also discusses the importance of transferable skills in improving academic performance and success among undergraduate accounting students. In addition, the paper presents an exploration of the impact of learning approaches on students' information processing, understanding of concepts, and critical thinking skills, and present a picture of the challenges accounting students face at different undergraduate levels, emphasizing the importance of academic adjustment, individual support, and integrated assessments to enhance critical thinking and practical application of theory. A summary of recommendations from the reviewed sources suggests that these challenges can be addressed through suitable teaching strategies, skills development initiatives, and support mechanisms to enhance student outcomes in accounting education.

Keywords: Accounting, barriers to learning, throughput, academic success.