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: 

Doctor of Philosophy in Accounting 
SAQA QUAL ID QUALIFICATION TITLE
119989  Doctor of Philosophy in 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
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 0333/25  2025-07-10  2028-07-10 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2029-07-10   2032-07-10  

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 Doctor of Philosophy in Accounting is to promote the academic advancement of accounting knowledge through graduates who have expert knowledge, specific skills and applied competencies in accounting and its related disciplines that will prepare them to be lifelong learners, employable researchers, entrepreneurs and contributors to society, commerce and industry, and the accounting profession.

The qualification will ensure that graduates (academics or business leaders) have developed the following:
  • The depth and breadth of knowledge and the high-order conceptual and cognitive skills that allow them to make far-reaching impacts on business both locally and internationally.
  • New knowledge of accounting and related areas, applying their understandings to new contexts both local and global.
  • High-order skills and knowledge to, for instance: facilitate meaningful learning; supervise doctoral research; empower learners with approaches, attitudes, and skills for lifelong learning in the business or academic environment; initiate and/ or lead research projects; make ongoing improvements in the sphere of effective communication and contribute to related policy-making processes.

    Rationale:
    South Africa experiences a shortage of Accountants, and the focus of the qualification is to develop highly skilled Accountants that are responsive to business and community needs. The Doctor of Philosophy in Accounting qualification will provide learners with an opportunity to conduct original research through the exploration of scientific discourses and independent investigation, thereby contributing to the development of accounting and related areas. There is a need to develop the local capacity of researchers, particularly in these areas. After completing the qualification, the graduates will have mastered all the requisite competencies to be independent researchers. The qualification will address the needs of various stakeholders, including academic and research institutions. This qualification has the potential to inform national and international discourses in accounting and related areas. Critical approaches to knowledge will lead to new ways of addressing challenges and identifying innovative possibilities resulting in researchers creating new knowledge and ideas. The qualification will thereby assist in creating employment opportunities and providing innovative business leadership, developing the economy, and enhancing employment and entrepreneurship opportunities.

    The qualification will provide an avenue for developing leadership and productive citizens, by promoting excellence in research development, including the kind of research that is crucial to take the world forward. The qualification also promotes innovation, excellence in research and values of relevance to society both local and global, seeking new knowledge through research. There is also a specific reference to developing leadership and meeting regional and national needs in business, economics, and management.

    The qualification will contribute to the development of critical, research-based knowledge in accounting and the related disciplines through the analysis and dissemination of new information, at the highest level.
  • Empower learners to solve complex problems in accounting in a focused and ethical way to contribute to knowledge and socio-economic transformation.
  • Provide South Africa with significant numbers of highly skilled graduates, particularly from disadvantaged communities, to address the skills shortages in accounting in academia and commerce and industry, thereby ensuring that the leadership base is widened. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    The institution has an approved Recognition of Prior Learning (RPL) policy applicable to equivalent qualifications for admission into the qualification. RPL will be applied to accommodate applicants who qualify. RPL thus provides alternative access and admission to qualifications, as well as advancement within qualifications.

    RPL for access:
  • Learners who do not meet the minimum entrance requirements or the required qualification that is at the same NQF level as the qualification required for admission may be considered for admission through RPL.
  • To be considered for admission in the qualification based on RPL, applicants should provide evidence in the form of a portfolio that demonstrates that they have acquired the relevant knowledge, skills, and competencies through formal, non-formal and/or informal learning to cope with the qualification expectations.

    Entry Requirements:
    The minimum entry requirement for this qualification is:
  • Master of Philosophy in Accounting Sciences, NQF Level 9.
    Or
  • Master of Accounting, NQF Level 9.
    Or
  • Master of Accounting Science, NQF Level 9.
    Or
  • Master of Management Accounting, NQF Level 9.
    Or
  • Master of Commerce in Accounting, NQF Level 9.
    Or
  • A relevant master's degree at NQF Level 9 in the cognate field. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
    This qualification consists of the following compulsory at National Qualifications Framework Level 10 totalling 360 Credits.

    Compulsory Modules, Level 10, 360 Credits:
    Full research thesis, 360 Credits. 

    EXIT LEVEL OUTCOMES 
    1. Demonstrate a systematic understanding of the field of accounting and related disciplines and a mastery of the skills and methods of research associated with the field of accounting and related disciplines.
    2. Interrogate knowledge through quality research which contributes towards the development of an area in accounting.
    3. Demonstrate the ability to conceptualise, design, implement and disseminate a substantial process of research with scholarly integrity.
    4. Contribute original research that extends the frontier of knowledge in an area of accounting and related disciplines, some of which merits dissemination through various routes including national or international refereed publication. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcome 1:
  • Conceptualise new research ideas and create new knowledge or modify practice in accounting and related disciplines.
  • Apply specialist knowledge and theory in critically reflexive, creative, and novel ways to address complex practical and theoretical problems.
  • Work independently to select, apply, evaluate and/or develop the most appropriate approach to the solution of a problem.

    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:
  • Identify and formulate a research problem.
  • Conduct a critical and relevant literature survey.
  • Execute, critically review, and iterate research using appropriate methodologies and techniques.
  • Assess the significance of research findings, making a case for original contribution, and placing the work in the context of the discipline and broader issues where relevant.
  • Produce the thesis or compilation of publishable work in acceptable structure, style, and language.

    Associated Assessment Criteria for Exit Level Outcome 4:
  • Justify the research results.
  • Systematically produce a concise and coherent research thesis.
  • Produce research write-ups through quality scientific writing and dissemination of results.
  • Produce substantial, independent, in-depth, and publishable work which meets international standards.

    INTEGRATED ASSESSMENT
    The institution uses 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 accounting or its related fields of study.
  • The ability to analyse findings and make constructive recommendations.
  • Familiarity with various research methodologies.

    Formative Assessment:
    Learning and assessment are integrated. Learners must 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 the specific objectives of the study.

    Summative Assessment:
    Integrated assessment, focusing on the achievement of the Exit-Level Outcomes, will be done by means of the submission of a thesis and an article ready for publication. The thesis must be an original contribution to the knowledge of and insight into the subject. The learner must have sufficient knowledge of the research topic and the field of study that is relevant to his/her subject.

    The candidate may choose one of two options for assessment, namely:
  • Through a thesis, in which the learner is expected to present integrated research findings, interpreted, and linked to the existing literature but with a level of novelty, across the entire area of investigation.
    Or
  • Learners may submit a thesis containing three or more published outstanding original peer-reviewed articles based on the research project as per the institution's policy for submission of PhD by publication.

    Both these routes of assessment will be conducted in accordance with the institution's assessment policies, procedures, and rules. After completion, the thesis is examined internally as well as externally. To enhance independence during the examination process, supervisors do not act as examiners. Summative Assessment tests the learner'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. 
    		•

    INTERNATIONAL COMPARABILITY 
    This qualification compares favourably with those offered at international institutions.

    Country: United Kingdom
    Institution: University of Manchester
    Qualification Title: Doctor of Philosophy (PhD) in Accounting and Finance
    Duration: Four years full-time
    Entry requirements:
  • Candidates must hold a Bachelor's degree with Honours (to UK standard) of First or Upper Second (2:1) Class.
    Or
  • Applicants are also expected to hold a relevant master's degree in finance, accounting, or a cognate subject area. Normally performance at distinction level (70% or above) including any dissertation component; GPA of 3.3 or above; or equivalent is required.

    Purpose:
    This qualification pathway provides advanced training to develop leading research in Accounting, Market-based Accounting Research (MBAR) and Finance. The qualification demonstrates to potential employers that graduates completing this qualification are equipped with provable abilities and experience in critical thinking, problem-solving, project management, communication, leadership, and creativity. The Doctor of Philosophy in Accounting and Finance provides robust and systematic research training. The PhD researchers focus on the following areas:
  • Management accounting and information systems.
  • Auditing and accountability.
  • Market-based accounting research.
  • Corporate finance and corporate governance.
  • Asset pricing and market microstructure.

    Similarities:
  • The University of Manchester (UoM) and the South African (SA) qualifications require applicants who hold a relevant master's degree in finance, accounting, or a cognate subject area.
  • On completion of both the UoM and SA qualifications, qualifying learners will become highly skilled researchers with the knowledge and skills to make an impact in many different industries.
  • Both qualifications consist of a supervised research thesis without coursework.

    Differences:
  • The UoM qualification takes four years of full-time study to complete while the SA qualification takes three years of full-time study.
  • The UoM qualification stipulates focus areas to select from for research.

    Country: United Kingdom
    Institution: University of Portsmouth
    Qualification Title: Doctor of Philosophy (PhD) in Accounting
    Duration: Three years full-time, six years part-time
    Entry requirements:
  • Master's degree in an appropriate subject.
    Or
  • Honours degree or equivalent in a relevant subject.
    Or
  • Equivalent professional experience and/or qualifications may be considered.

    Purpose/Rationale:
    Accounting plays an integral role in the stability and development of global economies and financial markets. Through proper oversight and management, accounting can help prevent repeats of the devastating financial crises seen in recent decades. Accounting PhD programme with specialities in Accounting History, Accounting Education, Applied Accounting and Financial Management, Management Accounting, Management Control and Governance and Forensic Accounting.

    Country: United States of America
    Institution: Columbia University
    Qualification Title: Doctor of Philosophy in Accounting
    Duration: Four Years Full time
    Entry Requirements:
  • A bachelor's degree or the equivalent (i.e., a four-year course of study in an accredited college or university) is required for admission. A master's degree is not required, although some applicants have a master's degree. Superior academic performance is expected.

    Purpose/Rationale:
    Accounting Doctoral learners are trained to conduct rigorous research in financial and managerial accounting. The qualification prepares learners for careers in scholarly research through courses in accounting and related disciplines such as finance and economics, and close research collaboration with faculty.

    Accounting is essential to the functioning of the economy and, indeed, society in general. Accounting is how we monitor our governments, our corporations, and our non-profit organizations. For business firms, accounting not only monitors the managers, but also informs the investors in these firms of the potential payoffs, the risk to those payoffs, and the consequent valuations. This financial accounting determines the allocation of investment to its most efficient use in the economy and promotes well-functioning capital markets with transparent pricing. Managerial accounting, the accounting of managers rather than about managers, promotes decision-making and efficiency within the firm.

    Doctoral candidates in accounting are expected to become familiar with the theoretical structure, conceptual foundations, and research literature in financial accounting, managerial accounting, and auditing, becoming proficient practitioners of at least one research methodology in one of these subfields.

    Exit Level Outcomes:
    Upon completion of the qualification, qualifying learners will be able to
  • Understand research methods and quantitative tools.
  • Develop a strong foundation in the tools and knowledge necessary to conduct thorough research. A comprehensive understanding of research methods and processes will allow a learner to complete careful, accurate work in the PhD program and beyond.
  • Contribute original research to the accounting field.
  • Pursue the subarea of accounting that interests them or explore areas of the field that still have unanswered questions. With the resources and support of the university, learners can create new, original research that can add to the field of accounting.
  • Apply research to relevant issues in accounting.
  • Examine current, relevant issues, doctoral learners can help move the academic accounting field forward and contribute to the industry at large.

    Qualification structure:
    The qualification consists of coursework and research. All learners complete four doctoral seminars in accounting, two in each of their first two years in the program. A research paper, which is presented to the accounting faculty, is required at the end of the first year.

    Compulsory Modules: Accounting
  • Accounting Theory I: Foundations.
  • Economic Analysis.
  • Mathematical Methods
  • Empirical Research in Accounting.

    Research:
    Beginning in the first year of the program, each candidate has an opportunity to work closely with a member of the faculty on research projects. Learners also participate in Columbia's Burton Conference, in which distinguished accounting scholars from other institutions join Columbia faculty members in a series of informal workshop sessions to review and evaluate current research.

    Building on this foundation, doctoral candidates select a subfield as the focus of dissertation research -financial accounting, managerial accounting, or auditing. Financial accounting requires additional coursework in financial market theory and econometrics; managerial accounting requires supplementary work in microeconomic analysis, management, management science, or information systems.

    Similarities:
  • Columbia University (CU) qualification develops similar exit level outcomes with the South African (SA) qualification.
  • Bothe qualifications prepare learners for careers in scholarly research in accounting and related disciplines.
  • On completion of both qualifications graduate will contribute original research that extends the frontier of knowledge in an area of accounting and related disciplines. Graduates take jobs primarily in academic or research institutions.

    Differences:
  • The CU qualification takes four years of full-time study whereas the SA qualification takes three years of full-time study.
  • The CU also allows access to qualified applicants who hold a four-year bachelor's degree whereas the SA qualification requires only applicants who hold a master's degree in accounting or a related field.
  • The CU qualification consists of both coursework and dissertation research whereas the SA qualification consists of only a research thesis and no coursework.

    Country: India
    Institution: Lincoln Education Academy
    Qualification Title: Doctor of Philosophy (PhD) in Accounting
    Duration: Minimum: 36 Months Full Time
    Entry Requirements:
  • A Master's Degree: Malta Qualifications Framework (MQF) Level 7 in accounting disciplines accepted by the Senate of Lincoln Education Academy.
    Or
  • Other qualifications equivalent to a master's degree (Level 7, MQF) that are accepted by the Senate of Lincoln Education Academy.

    Purpose/Rationale:
    The PhD in Accounting offers interdisciplinary training that develops the learner's expertise in conducting both analytical and empirical research. The qualification is designed to provide learners with opportunities to learn to develop their research ideas through formal coursework during the first years. The demand for skilled accounting educators is strong, and doctoral graduates in accounting can pursue considerable placement all over the world.

    The qualification aims to train learners in research of the highest international quality in accounting. The purpose of this qualification is to encourage learners to make unceasing and diligent efforts to pursue holistic self-development, cultivate self-discipline and integrity, and nurture creativity into broad-minded future leaders with an international outlook.

    The qualification intends to:
  • Develop meticulous scholars with the capability to advance both academic knowledge and business practice.
  • Equip scholars with the expertise necessary to succeed in a knowledge-intensive environment and to cater to greater depth in professional life.
  • Encourage scholars to contribute to the field of accounting by synthesizing existing knowledge to facilitate policymaking in accounting.

    Job prospects exist in Government and Private research organizations like accounting, auditing, and related areas. Education sectors at all levels like financial institutions, banking sectors, business firms etc., need lecturers and professors to contribute to the profession.

    Qualification structure:
    The qualification consists of coursework and interdisciplinary research across a wide variety of specializations, including Accounting Information Systems (AIS) and Political Economics, Auditing Financial Accounting and Reporting, Taxation, Information intermediaries and corporate networks and other different fields of accounting. Accounting is used in every sector of today's world, and thus the study is highly linked with the departments like Hospitality Management, Business Management, Culinary Arts, Pharmacy, Engineering, Dentistry, Nursing, Medical Science, and others.

    Compulsory Modules:
  • Research Methodology.
  • Computer Applications.
  • Dissertation (Thesis work).

    Assessment:
    Learners gain additional exposure to research through seminars, and workshops as well as through research assignments and joint projects with faculty.

    Similarities:
  • Lincoln Education Academy (LEA) and the South African (SA) qualifications are offered over a period of three years of full-time study.
  • Both qualifications require applicants who hold a master's degree in accounting or a related field.
  • Both qualifications train scholars to carry out research with the highest international quality in accounting and related fields.
  • Both the LEA and SA qualifications provide learners with in-depth knowledge of their research area and its social importance to develop scientific theory and research methods within the research area.
  • Both qualifications culminate in a thesis in accounting or a related field and published journal articles.

    Differences:
  • The LEA qualification consists of coursework and interdisciplinary research across a wide variety of specializations, while the SA qualification consists of only a full research thesis and no coursework.
  • The SA qualification requires learners to submit a thesis containing three or more published outstanding original peer-reviewed articles based on the research project while for successful completion of LEA qualification, each candidate should publish a minimum of four research articles in Scopus- indexed journals with Lincoln affiliation.

    Conclusion:
    The above qualifications were chosen as they were closely aligned in terms of field of study, exit level and assessment outcomes and qualification type. Best practices from the above qualifications are reflected in the purpose and outcomes of the SA qualification, to work synergistically within diverse fields of inquiry within the realm of accounting and related disciplines to make significant contributions to knowledge. The best practice is also reflected in similar admission and assessment criteria. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for horizontal articulation.

    Horizontal 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 


    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.