SAQA

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SOUTH AFRICAN QUALIFICATIONS AUTHORITY

REGISTERED QUALIFICATION:

Master of Accounting

SAQA QUAL ID	QUALIFICATION TITLE
112957	Master of Accounting
ORIGINATOR
Durban University of Technology
PRIMARY OR DELEGATED QUALITY ASSURANCE FUNCTIONARY			NQF SUB-FRAMEWORK
CHE - Council on Higher Education			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 does not replace any other qualification and is not replaced by any other qualification.

PURPOSE AND RATIONALE OF THE QUALIFICATION

Purpose:
The purpose of the Master of Accounting is to promote the academic advancement of Accounting knowledge by providing learners with specific skills, principles and methods to be able to research in the fields of Financial Accounting, Auditing (external and internal), Taxation and Management Accounting. The learner will be able to conduct quality, independent research that results in knowledge creation in one of the subject areas in the accounting discipline.

The learner will develop the capacity to disseminate knowledge generated during the study. This qualification will also provide opportunities for personal growth, allowing the qualifying graduates to become specialists in a field of a study of their choice from the accounting disciplines. The qualification will facilitate learner's ability to reflect critically on theory and its application as well as apply the methodologies acquired during the study program. Over time, they will be able to analyse and interpret the environmental context of a reference for issues related to the areas of the study program and apply the logical methods acquired for tackling any new problems that may emerge during their professional lives. The qualification will also promote the learners' ability to autonomously deal with complex issues both systematically and creatively while linking it to the ability to design and critically appraise research.

Rationale:
There is a growing demand for Master's qualification learners in the accounting discipline as the job market has become more competitive. Qualifying learners are expected to acquire skills which bring new knowledge to the working environment. Professionals, as well as Industry, are looking for credentials to set them apart from the competition. This qualification will provide learners with Postgraduate knowledge, specific skills and applied competence in the discipline of accounting with a specialisation in the sub-fields, to prepare them to be lifelong learners, employable researchers, entrepreneurs and contributors to society and the business community.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Recognition of Prior Learning (RPL):
RPL can be used to grant access to learners who do not meet the minimum admission requirements. The learner can achieve this qualification in part through RPL. RPL is subject to the institution's RPL policy. The institution's policy aligns itself with the national RPL policy. A variety of assessment methods will be used to determine the relevance, depth and extent of an applicant's prior learning.

Entry Requirements:
The minimum entry requirement for this qualification is:

Postgraduate Diploma in Financial Accounting/Management Accounting/Auditing/Taxation, Level 8.
Or

Appropriate Honours Degree in Financial Accounting/Management Accounting/Auditing/Taxation, Level 8.

RECOGNISE PREVIOUS LEARNING?

QUALIFICATION RULES

This qualification comprises a compulsory dissertation at NQF Level 9 totalling 180 Credits.

Compulsory Modules, Level 9:

Dissertation, 180 Credits.

EXIT LEVEL OUTCOMES

1. Embark on high-quality research in the Accounting and related fields and with the ability to formulate a research proposal.
2. Interrogate knowledge through quality research which contributes towards the development of an area in Accounting.
3. Critically evaluate and analyse academic texts in a well-structured scholarly manner.
4. Design and prepare a written report of the findings and critique research findings in the accounting and related fields and, where applicable, implement findings.
5. Disseminate knowledge produced during research to the relevant Accounting community.

ASSOCIATED ASSESSMENT CRITERIA

Associated Assessment Criteria for Exit Level Outcome 1:

Manage research project competently under the direction of the supervisor or co-supervisor.

Complete quality research proposal in accordance with institutional requirements.

Evaluate the broad and systematic knowledge base in the Accounting and related fields.

Associated Assessment Criteria for Exit Level Outcome 2:

Critically review relevant literature and other materials to produce quality write-ups.

Interrogate current developments within the field of accounting.

Associated Assessment Criteria for Exit Level Outcome 3:

Link research methodologies, techniques and technologies to research in fields of Accounting.

Accurate findings result from the critical evaluation of academic texts.

Associated Assessment Criteria for Exit Level Outcome 4:

Design and prepare a research report inclusive of critical analysis.

Undertake research procedures applied that are described in sufficient detail to permit another researcher to repeat the research.

Use mathematical and statistical methodologies to analyse and assist in interpreting findings.

Associated Assessment Criteria for Exit Level Outcome 5:

Systematically produce a concise and coherent research thesis.

Produce research write-ups through quality scientific writing and dissemination of results.

Integrated Assessment:
The institution use integrated assessment to achieve the purpose of the qualification. Assessment practices must be open, transparent, fair, valid, and reliable and ensure that no learner is disadvantaged. The qualification incorporates the integrated approach to assessment. The learner's competence will be assessed using a research proposal and a thesis that demonstrates:

In-Depth knowledge of any of the Accounting or its related fields of study.

The ability to analyse findings and to make constructive recommendations.

Familiarity with various research methodologies.

INTERNATIONAL COMPARABILITY

This qualification compares favourably with those offered at international institutions, which fall mostly in Europe and America (USA). Most Masters qualifications delivered internationally are course work based on a research dissertation or project.

The University of Washington (USA), for example, offers Master in Accounting (Professional Accountants) for between nine (9) months to 24 months.

The EADA Business School's Master in Accounting in Barcelona (Spain), The HEC Lausanne's (Switzerland) Master of Science in Accounting Control and Finance and The University of Ghana's Masters in Business Administration (MBA) duration is 24 months.

The qualifications compare favourably to the Master of Accounting in terms of duration, possible research topics, the relationship between supervisor and learner as well as the level of complexity. The results of the comparison verify that the Master of Accounting is comparable at an international level.

ARTICULATION OPTIONS

This qualification allows for both horizontal and vertical articulation.

Horizontal Articulation:

Master of Commerce in Financial Management Sciences, Level 9.

Master of Accountancy in Financial Accounting, Level 9.

Master of Management Sciences, Level 9.

Master of Commerce, Level 9.

Master of Business Administration, Level 9.

Vertical Articulation:

Doctor of Philosophy in Management Sciences, Level 10.

Doctor of Philosophy in Commerce, Level 10.

Doctor of Business Administration, Level 10.

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.

1.	Durban University of Technology