Purpose: Tertiary education has been going through dramatic transformation in recent times. Such transformation is seen in teaching and learning at tertiary education. This study, therefore, aims to understand the transformation of teaching and learning in tertiary-level education, particularly by accounting the experiences and perspectives of postgraduate learners. Design/methodology/approach: The study narrowed higher education transformation into four key drivers such as expansion, excellence, extension, external and explored their dynamics and impacts for teaching and learning in tertiary education. The data was gathered from 25 doctoral students from three different cohorts, who shared their critical reflection on their experiences and perspectives on the transformation of teaching and learning in a reflective journal. The 25 reflective journals were used as the qualitative transcripts for analysis. Standard required ethical protocols were followed in the research. The results were analysed using thematic analysis. Findings: The findings indicate that teaching and learning in the higher education are transformed largely using technology, by engaging various stakeholders, several pedagogic methods, a range of assessments and numerous contents and materials. The findings suggest that higher education transformation has affected teaching and learning in tertiary education positively in the UAE, while identifying some relevant areas for improvement. Research limitations/implications: Single data and small sample size (although suitable for the study) are the limitations. The experiences and perspectives of the postgraduate scholars on teaching and learning offer relevant insights for postgraduate learners, academic, researchers, curriculum developers, policymakers. The study asserts that accounting student's experiences and perspectives supports the understanding on the transformation of teaching and learning in tertiary education. Originality/value: The study contributes to the ongoing debate on how students are helping shape teaching and learning practices in tertiary education, particularly from the UAE context using informed critical reflection. The study contends and concludes that teaching and learning in tertiary education are continued to be shaped by emerging trends and development.