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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Doctor of Philosophy in Accounting Sciences 
SAQA QUAL ID QUALIFICATION TITLE
111024  Doctor of Philosophy in Accounting Sciences 
ORIGINATOR
University of South Africa 
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY NQF SUB-FRAMEWORK
-   HEQSF - Higher Education Qualifications Sub-framework 
QUALIFICATION TYPE FIELD SUBFIELD
Doctoral 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  360  Not Applicable  NQF Level 10  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 does not replace any other qualification and is not replaced by any other qualification. 

PURPOSE AND RATIONALE OF THE QUALIFICATION 
Purpose:
The purpose of this qualification is to develop competence at the National Qualifications Framework (NQF) Level 10 as follows:
  • Develop the learner's ability to contribute substantially to the generation and interpretation of new knowledge in the field of accounting sciences research.
  • Enhance the learner's ability to acquire and appreciate current knowledge in specialist fields of accounting sciences.
  • Develop the learner's ability to design, initiate and carry out original creative research.

    Rationale:
    The University of South Africa (UNISA) has a strategic plan to promote research and to "create a vibrant, pure and applied research culture and conduct relevant and responsive research that impacts positively on development in Africa, globally and in the service of humanity." To this end, the College of Accounting Sciences has a pivotal role to play in imparting knowledge and skills for the knowledge economy, generating new knowledge, capacity building and driving innovation in the field of accounting sciences. The production of Postgraduate students is crucial in achieving this task. The shortage of highly skilled people in most professions, including accounting sciences, is well known. Skills at National Qualifications Framework (NQF) Levels 9 and 10 are especially of concern, as elaborated in a recent publication by the Council of Higher Education (Postgraduate Studies in South Africa, 2009). UNISA therefore endeavours to contribute by providing professionals with competent skills and capabilities to ensure sustainable development and enhancement of the accounting science field.
    This qualification will deliver learners to satisfy the growing need in industry for professionals with specialist knowledge in the field of accounting sciences. This qualification is aimed at students who work within the accountancy environment and who seek recognition for essential high level accountancy skills needed on higher financial and auditing levels. The learner must demonstrate the creation of new knowledge to the field of accounting sciences. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    Admission may be granted through RPL to learners who do not meet the minimum entry requirements. All admissions through RPL must be in accordance with the principles laid down in the University of South Africa (Unisa) RPL Policy.

    This qualification can be achieved wholly or in part through Recognition of Prior Learning (RPL). The Unisa RPL office can supply full details of processes relating to the assessment and accreditation of learning from prior experiences. Evidence can be presented in a variety of forms, including international or previous local qualifications, reports, testimonials mentioning functions performed, work records, portfolios, videos of practice and performance records. All such evidence should be judged according to the general principle of assessment described in the notes to assessors.

    Entry Requirements:
    The minimum entry requirement for this qualification is:
  • A relevant Master's Degree, Level 9 (or equivalent) in a specialist field/discipline appropriate to the proposed doctoral research.
  • International learners must meet the English language requirement as provided for in paragraph 2.1 of the Procedures for Studies for Master's and Doctoral Degrees. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    The Doctor of Philosophy in Accounting Sciences consists of two compulsory modules at NQF Level 10 totalling 360 Credits.

    Modules:
  • Research Proposal, 0 Credits.
  • Research Project and Thesis, 360 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    The Doctor of Philosophy in Accounting Sciences Graduate can:
    1. Identify, analyse, formulate and serve needs of individuals and society creatively and responsibly with regard to auditing/internal auditing, financial and management accounting, taxation, financial intelligence and financial governance.
    2. Work effectively with others as a member or leader of a team, group, organisation, community and contribute to the group output with special reference to accounting, auditing, taxation, financial intelligence and financial governance.
    3. Manage and organise her or his activities and life responsibility effectively, including her or his Postgraduate studies within the distance education context.
    4. Collect, analyse, organise and critically evaluate information, as required.
    5. Communicate effectively using visual, mathematical and/or language skills in the modes of written presentation.
    6. Demonstrate an understanding of the world as a set of related systems by recognising that problem-solving context do not exist in isolation and by acknowledging their responsibilities to those in the local and broader community. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcomes:
    1. Be actively engaged in becoming a well-rounded, educated person, specifically preparing for Postdoctoral study and/or the work environment as a manager in business or as an expert in accountancy in the academic world.
    2. Have a theoretical foundation that will guide him or her in the work environment to act on higher management levels.
    3. Have developed and hold certain values and integrated general accountancy knowledge and skills, and the function of management so as to be an expert in the application of the theory of accountancy.

    Integrated Assessment:
    Formative Assessment:
    Learning and assessment are integrated. Learners have to submit a research proposal on a selected topic which will be approved before they can continue with the thesis. Learners are given feedback in the form of written comments on the research proposal and various chapters of the thesis. The process is continuous and focuses on specific objectives of the study.

    Summative Assessment:
    After completion, the thesis is examined internally as well as externally. To enhance independency during the examination process, supervisors do not act as examiners. Summative Assessment tests the student's ability to manage and integrate a large body of knowledge to achieve the stated outcomes of the study and to test the creation of new knowledge in the field of Accounting Sciences. 

    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. 

    ARTICULATION OPTIONS 
    Upon completion of the Doctor of Philosophy in Accounting Sciences, students may proceed with Postdoctoral studies and research. 

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    NOTES 
    N/A 

    LEARNING PROGRAMMES RECORDED AGAINST THIS 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.