Universities should strive to educate students by applying new learning environments where students are given the opportunity to explore the world of education by the use of mobile devices. These technologies and mobile devices are already second nature to them and applying these devices in a learning environment will improve the students’ learning experience. It is sensible to make use of these new technologies to get students attention, since students will find learning interesting and more enjoyable. Students’ attitude towards a mobile learning environment and learning with mobile devices has already received much attention in existing literature. This study aimed to determine whether South African, University students will welcome the use of mobile devices during their studies, especially in the field of Taxation. The study also focussed on students’ attitudes towards using e-books instead of the hardcopy textbooks during their studies and during open-book assessments. This longitudinal study made use of two questionnaires to obtain the feedback on students’ perception on what they believe mobile learning to be, their acceptance and willingness to engage with a mobile learning environment and to determine whether their attitudes towards mobile learning have change over two academic years. Furthermore, statistical analysis of the data was done to determine whether a significant difference exists between the responses between male and female students. The results indicated that more males are interested in using mobile technologies for educational purposes, however, it is not significant. It was concluded that students, when given the opportunity, are interested to engage with a mobile learning environment. It was lastly concluded that no significant change in acceptance and willingness of engaging with a mobile learning environment exists over two academic years. / Dissertation (MCom)--University of Pretoria, 2014. / lmchunu2014 / Taxation / unrestricted