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: 

Master of Management Accounting 
SAQA QUAL ID QUALIFICATION TITLE
109759  Master of Management Accounting 
ORIGINATOR
Cape Peninsula University of Technology 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Master's 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  180  Not Applicable  NQF Level 09  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
78744  Master of Technology: Cost and Management Accounting  Level 8 and above  NQF Level 09  120  Complete 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
The purpose of this qualification is for the graduate to provide a specialised management accounting service to commerce and industry. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Recognition of Prior Learning (RPL):
Access may be gained to the qualification through the Recognition of Prior Learning (RPL).

Entry Requirements:
  • National Qualifications Framework (NQF) Level 8 qualification in the related field. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    The qualifying learner should be able to:
  • Conduct research and development in the field of Cost and Management Accounting.

    Specified Level:
  • Apply different research methods and techniques (C - 20 Credits).
  • Develop existing technologies in the field of Cost and Management Accounting (C - 70 Credits).
  • Conclude and report findings of the research work through a written thesis (C - 30 Credits). 
    		•

    ASSOCIATED ASSESSMENT CRITERIA 
  • Different research methods and techniques are correctly applied.
  • Existing technologies are developed in order to contribute to Cost and Management Accounting knowledge.
  • A thesis is written.

    Integrated Assessment:
    The learner's competence will be assessed by means of a research proposal and a thesis that demonstrate:
  • An in-depth knowledge of Cost and Management Accounting.
  • The ability to analyse findings and to make constructive recommendations.
  • Familiarity with various research methodologies in commerce. 
    		•

    ARTICULATION OPTIONS 
    Vertical Articulation:
  • Entry into an appropriate Doctorate Study. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    While South Africa still had Technikons, all of their qualifications were registered under the Committee of Technikon Principals (CTP). After the Technikons became Universities of Technology or merged with Universities, the qualifications were registered under each of these institutions, and the CTP qualifications fell away (hence the end date of 2006, above). Where relevant, replacement information is shown in the table above. 

    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.
     
    NONE 


    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.