Abstract
The purpose of this paper is to promulgate discussion on what constitutes and what does not constitute learning in mathematics. The basis of the philosophy is empirical literature and five factors are discussed in relation to their effect on learning efficiency. These factors are learning environment, learning approach, learning resources, teacher professional expertise, and student characteristics (cognition, affect, and volition). It is postulated that the five factors comprise a complex equation that (in)directly influences the efficiency of learning mathematics. Some factors are said to be relatively stable and challenging to manipulate, while others are more malleable than their rather rigid counterparts. For mathematical learning to be optimized, all factors should be considered.