Dr. Elton Mark Pullen CA(SA), PhD, is redefining what it means to be an educator in modern finance. A Top 35 under 35 CA(SA) finalist, Senior Lecturer at the University of the Western Cape, and founder of Eli Accounting Training Solutions, he merges rigorous academia with real-world impact.
With a PhD in Philosophy of Education, Dr. Pullen champions a teaching philosophy where accounting isn’t just about numbers. It’s about shaping ethical leaders and transforming lives. From empowering first-generation students to advocating for finance as a tool for social good, his work is a testament to education’s transformative power.
In This Exclusive Insight
Discover how he:
- Integrates cutting-edge industry practices into academia
- Prepares students for real-world challenges
- Leverages philosophy to refine financial decision-making
- Bridges the gap between theory, practice, and societal impact
THE INTERVIEW
- You’ve balanced both academic and industry roles. How do you integrate real-world financial practices into your teaching at the University of the Western Cape?
I think it’s quite easy when you are teaching the CA syllabus. SAICA is very good at making sure that the CA syllabus taught at universities is relevant to real-world practices. In addition to the technical finance content, we are also focused on building competencies such as Critical Thinking, Business Acumen, Digital Acumen, Relational Acumen, and Citizenship.
We use contemporary case studies that reflect current financial events and challenges. This method encourages critical thinking and application of theoretical knowledge to practical situations. For instance, analysing cases like Checkers’ 60 digital transformation can provide insights into strategic financial decision-making.
- As a finalist for Top 35 under 35 CA(SA), what do you believe sets apart successful professionals in the accounting field?
I would firstly like to say, as much as I’m grateful to have been a finalist, I should note that the finalists are not necessarily the top professionals in their field. I’m sure there are many top CAs who never made the list simply because they either did not apply or their application was not as compelling as those who did make the list.
Then I also think it depends on how you define success. For me, success is defined by positively impacting lives. So, what sets successful professionals in the field apart, in my books, are those who recognise how accounting and finance principles can positively impact society.
Whether it is a lecturer who realises that they are shaping first-generation future CAs from poor socio-economic backgrounds whose family legacy will be changed forever, or the CEO or entrepreneur who follows ethical business practices and uses their profits to contribute to society in some sustainable way.
- How do you stay ahead of evolving trends in management accounting and finance, and how do you ensure your students are also prepared for these changes?
As answered before, I just try to make sure I am following the CA syllabus, which necessitates the need to constantly evolve.
- Your PhD research focuses on the philosophy of education. How does this interdisciplinary approach influence your teaching methods and understanding of accounting?
The key argument in my PhD thesis was that there is a relationship between critical thinking and citizenship competence. Citizenship competence, in short, is about recognising that no single person or institution has all the answers that affect everyone. Hence the need to consider and reflect on the unique contexts, backgrounds, and opinions of others when trying to arrive at a solution.
This has particularly led me to focus in the classroom on stakeholder analysis when it comes to making finance decisions.
- In your experience, what are some key challenges accounting students face when transitioning from theory to practice, and how can these be addressed?
Challenges:
• Students often learn accounting in a controlled, textbook-driven environment. When faced with messy real-world data, deadlines, and incomplete information, it can be overwhelming.
• Communication, teamwork, time management, and problem-solving are crucial in accounting roles, especially during audits or financial reporting cycles, but they’re rarely emphasised in technically driven courses.
• Real-world accounting often includes grey areas that students might not feel prepared to navigate.
• Students may know how to record a journal entry but not understand how it impacts the business strategically.
How to address them:
• Work with firms to place students in real-world accounting settings (e.g. vacation work). Partnerships with professional bodies like SAICA, SAIPA, and CIMA should be enhanced.
• Develop more group projects, peer reviews, and client simulation interviews in the curriculum. Invite industry professionals to speak about workplace expectations and challenges.
• Discuss ethically grey dilemmas in the classroom and assess them in formal assessments. Assessment drives learning.
• Be intentional about incorporating strategic and risk principles within the technical accounting and finance content, by showing how strategic and risk impact finance decisions and accounting transactions.
- With your work at Eli Accounting Training Solutions, how do you think the accounting profession is evolving in terms of continuous learning and professional development?
Lifelong learning has become the standard.
Regulatory and professional bodies (like SAICA) view CPD (Continuing Professional Development) as a cornerstone of professional conduct. Professionals must meet annual learning hours through courses, workshops, webinars, or self-study.
Online platforms (like LinkedIn Learning, Coursera, or Udemy) are now common sources of CPD.
Learning portfolios are becoming more dynamic and personalised, with a focus on real impact, not just hours clocked.
- Having worked in both academia and the corporate world, how do you see the relationship between academic institutions and industry evolving in terms of shaping future professionals?
The relationship has already started to evolve, which is amazing. Traditionally, universities taught theory → Graduates entered the workforce → Employers trained them on practicalities. What we see now is that universities and industries co-design curricula, collaborate on projects, and share resources to shape work-ready graduates. It is an exciting evolution, although to some extent, it’s one-sided in the sense that the collaboration is focused on what the universities need to do or change, which is vitally important, of course. What I would, however, like to see more of is how academic research done at universities influences industry practices. For example, how research on societal inequality could cause companies to reflect on remuneration policies that exacerbate this inequality.
CONCLUSION: Key Lessons from a Visionary Educator
Core Insights
“Success isn’t about accolades, it’s about changing lives.”
“Accounting without critical thinking is compliance; with it, it’s strategy.”
Key Takeaways
1. Critical Thinking Over Compliance
“Accounting isn’t about ticking boxes. It’s asking, ‘Whose boxes are we ticking?’”
2. Education as Legacy Building
“Shaping first-generation CAs from disadvantaged backgrounds changes family trees forever.”
3. Lifelong Learning is Essential
“CPD isn’t about hours clocked. It’s about real-world impact.”
4. Academia and Industry Must Collaborate
“Universities and firms must co-create curricula. But industry should listen to academic research too.”
5. Redefining Success
“Top 35 under 35 lists don’t define success. Impact does.”
Final Thought
Dr. Pullen’s career proves that finance education isn’t just about balancing sheets. It’s about balancing ambition with ethics, and theory with humanity.
Connect with Dr. Elton Mark Pullen CA(SA), PhD
Senior Lecturer | Top 35 under 35 Finalist | Advocate for Ethical Finance
🔗 LinkedIn
Leave a Reply