Abstract
Studies have reported that employers, graduates, and other stakeholders do not believe that higher education curricula facilitate the development of teamwork competencies adequately. In response to calls from Kennedy and Dull [(2008) Transferable team skills for accounting students. Accounting Education, 17(2), 213-224] and Levant et al. [(2016) Business simulation as an active learning activity for developing soft skills. Accounting Education, 25(4), 368-395], we take a qualitative approach to explore the views of Master of Professional Accounting students on the value propositions of process controls and educator-led support. In thematically analysing survey and interview responses, this study reports that effective process controls support teams by creating a constructive environment where social learning can take place. The study shows that without adequate educator-led guidance, increased accountability processes in teamwork lead to the circumvention of time-consuming activities and greater conflict in teams. We contribute an evidence-based schema that places instructor-guided teamwork process controls at the centre of constructivist learning. The schema links students' value proposition of teamwork to the instructor's ability to change student perceptions.