I've had some issues lately with Samsung Galaxy devices not playing nice with my MobileIron system. When trying to setup the email account, the devices throw up a "Unable to upgrade account" error. This started a few weeks ago and affected both new or existing Samsung Galaxy devices (S4, Note, Tab, etc.)
After spending time with support from Samsung & MobileIron, it turns out there's a setting inside MobileIron that blocks unregistered devices (devices without MobileIron) from setting up an email account - 'Auto Block Unregistered (unlinked) Devices:'
By turning this setting ON, MobileIron was actually blocking the Samsung devices from connecting for their email account because they were not yet 'linked' to an account. It was being 'too' secure.
So, if you see "Unable to upgrade account" on your Samsung Galaxy device (possibly other Android device models), and you use MobileIron, you should check the 'Auto block unregistered (unlinked) devices' setting is OFF under the VSP : Sentry : Preferences.