Learning and teaching of Accounting at all levels of education require the adoption of learner-centred approaches. However, a number of studies have shown that educational initiatives that entail a shift from teacher-centred to learner-centred learning and teaching practices often fail at classroom level. Lack of ability to teach in learner-centred ways may be constrained by limited understanding of learner-centred pedagogy which is caused by various mechanisms including conflicting cultures and discourses. This paper is different from other studies in that it neither analyses pedagogic practices nor explains why teachers cannot teach in learner-centred ways, but attempts to support teachers as agents of change by developing an understanding of learner-centred pedagogy from a Bernsteinian perspective. Bernstein's principles of classification and framing are used as a framework for describing and explaining learnercentred pedagogy with the aim of making contributions towards improving Accounting learning and teaching practices through enhancing the "recognition" of learner-centred pedagogy as an important step towards its "realisation".