SAQA All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.
SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Bachelor of Accounting Sciences Honours in Management Accounting 
SAQA QUAL ID QUALIFICATION TITLE
101059  Bachelor of Accounting Sciences Honours in Management Accounting 
ORIGINATOR
University of South Africa 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
CHE - Council on Higher Education  HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Honours Degree  Field 03 - Business, Commerce and Management Studies  Finance, Economics and Accounting 
ABET BAND MINIMUM CREDITS PRE-2009 NQF LEVEL NQF LEVEL QUAL CLASS
Undefined  120  Not Applicable  NQF Level 08  Regular-Provider-ELOAC 
REGISTRATION STATUS SAQA DECISION NUMBER REGISTRATION START DATE REGISTRATION END DATE
Reregistered  EXCO 0821/24  2021-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

In all of the tables in this document, both the pre-2009 NQF Level and the NQF Level is shown. In the text (purpose statements, qualification rules, etc), any references to NQF Levels are to the pre-2009 levels unless specifically stated otherwise.  

This qualification replaces: 
Qual ID Qualification Title Pre-2009 NQF Level NQF Level Min Credits Replacement Status
5687  Bachelor of Commerce Honours  Level 7  NQF Level 08  120  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
The purpose of this qualification is to strengthen and deepen student's knowledge of management accounting and to develop their research capacity in the said field of study. It will also prepare students for a career in management accounting, either as academics or in practice. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
This qualification recognises formal prior learning (RPL):
  • The Honours Bachelor of Commerce (Hons BCom) programmes expect students to have majored in the field/discipline in which they register for Hons BCom.
  • Bachelor of Technology (BTech) graduates will have to apply for Bachelor of Commerce (BCom)-status.
  • Non-formal and informal prior experiential learning.

    Students will be given RPL for individual modules if they can produce a portfolio of evidence or undergo any other recognized means of assessment that shows that they meet the outcomes and associated assessment criteria specified for that module.

    Entry Requirements:
  • An appropriate Bachelor's Degree in the relevant discipline.
    Or
  • A discipline closely associated with it, with an average of 60% or more. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification comprises compulsory and elective modules at Level 8 totalling 120 Credits.

    Compulsory Modules, 108 Credits:
  • Honours Report in Management Accounting, 24 Credits.
  • Honours Proposal in Management Accounting, 12 Credits.
  • Advanced Management Accounting, 24 Credits.
  • Information Strategy, 24 Credits.
  • Enterprise Strategy, 24 Credits.

    Elective Modules, 12 Credits:
  • Research Methodology in Accounting Sciences, 12 Credits.
  • Research Methodology, 12 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Conduct limited research in the field of Management Accounting.
    2. Produce a research report. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcomes:
    These Associated Assessment Criteria will be used in an integrated manner:
  • Critically analyse and explain research information in the field of Management Accounting.
  • Apply the philosophical principles of Management Accounting.
  • Identify a viable research theme, select appropriate methodologies and techniques technologies.
  • Compile a research proposal on Honours level on a research project in the discipline of Management Accounting.

    Integrated Assessment:
    Formative assessment is done by means of activities in study guides, self-assessment questions in study guides and self-assessment assignments as well as written assignments that have to be submitted for assessment. The assignments are either in the form of multiple-choice questions (MCQs), short questions, essays, or a combination, depending on the level of study. MCQs are largely used at first level. Students must submit three assignments for each module. The marks obtained for these assignments contribute a minimum of percentage towards the final mark for the module. The remaining mark is made up of the examination mark. Feedback on activities and self-assessment questions are provided in study guides and tutorial letters. Individual feedback on assignments is provided by assessors in marked assignments while general feedback on these assignments is provided in tutorial letters.

    Summative assessment is conducted by means of a two-to three-hour examination per module. Feedback on summative assessment (examinations) is provided to individual students upon request. 
    		•

    INTERNATIONAL COMPARABILITY 
    University of South Africa (Unisa) forms part of an internationally recognised accreditation system whereby university qualifications are evaluated against international comparators and accredited accordingly; for example, Unisa's qualifications are accredited in the International Handbook of Universities and in the Commonwealth Universities' Yearbook. 

    ARTICULATION OPTIONS 
    Horizontal Articulation:
    The qualification articulates with qualifications of other tertiary institutions.

    Vertical Articulation:
    Upon completion of the Honours Bachelor of Commerce students may proceed to Postgraduate study at the Masters-level. 

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS QUALIFICATION: 
    When qualifications are replaced, some (but not all) of their learning programmes are moved to the replacement qualifications. If a learning programme appears to be missing from here, please check the replaced qualification.
     
    NONE 


    PROVIDERS CURRENTLY ACCREDITED TO OFFER THIS QUALIFICATION: 
    This information shows the current accreditations (i.e. those not past their accreditation end dates), and is the most complete record available to SAQA as of today. Some Primary or Delegated Quality Assurance Functionaries have a lag in their recording systems for provider accreditation, in turn leading to a lag in notifying SAQA of all the providers that they have accredited to offer qualifications and unit standards, as well as any extensions to accreditation end dates. The relevant Primary or Delegated Quality Assurance Functionary should be notified if a record appears to be missing from here.
     
    1. University of South Africa 


    All qualifications and part qualifications registered on the National Qualifications Framework are public property. Thus the only payment that can be made for them is for service and reproduction. It is illegal to sell this material for profit. If the material is reproduced or quoted, the South African Qualifications Authority (SAQA) should be acknowledged as the source.