Speaker
Description
Molefi-Kau, N.
University of South Africa
molefn@unisa.ac.za
Track: Digital Pedagogy and Teaching Innovation
Tax education in the Global South faces persistent challenges in developing graduates who are not only technically competent but also capable of exercising judgement, taking ethical responsibility, and being socially conscious in an increasingly complex tax environment. While clinical education has proven effective in enhancing practical learning, professional readiness and social responsibility, existing models are predominantly designed for face‑to‑face or blended settings, limiting their applicability in Open Distance e‑Learning (ODeL) contexts. ODeL institutions, characterised by large, diverse, and geographically dispersed student cohorts, lack scalable and inclusive frameworks for delivering experiential learning at the level required for tax education. This conceptual paper responds to this gap by proposing a theoretically informed framework for adapting clinical education to ODeL environments. The study follows a qualitative research design by synthesising literature across clinical education, experiential learning, and ODeL. Drawing on Kolb’s Experiential Learning Theory (ELT), the Community of Inquiry (CoI) framework, and Universal Design for Learning (UDL), the paper integrates key pedagogical, accessibility, and scalability principles to reimagine how experiential learning can be delivered meaningfully in online settings. The proposed framework provides a pathway for designing tax clinics and practice‑based learning opportunities that remain authentic, inclusive, and sustainable within resource-limited contexts typical of the Global South. In doing so, the paper contributes a contextually responsive model that supports curriculum transformation and advances equitable access to professional competence development in tax education.