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 THAT HAS PASSED THE END DATE:

Doctor of Accounting Science

SAQA QUAL ID	QUALIFICATION TITLE
5803	Doctor of Accounting Science
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
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	240	Level 8 and above	NQF Level 10	Regular-Provider-ELOAC
REGISTRATION STATUS		SAQA DECISION NUMBER	REGISTRATION START DATE	REGISTRATION END DATE
Passed the End Date - Status was "Reregistered"		SAQA 091/21	2021-07-01	2023-06-30
LAST DATE FOR ENROLMENT		LAST DATE FOR ACHIEVEMENT
2024-06-30		2027-06-30

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

The primary purpose of the qualification is to provide Doctor of Accounting Science graduates with expert knowledge, specific skills and applied competence in Accounting, Management Accounting, Auditing and Taxation that will prepare them to be lifelong learners, employable researchers, entrepreneurs and contributors to society, the business community and the profession.

A second purpose of the qualification is to provide South Africa (and other countries) with graduates in Accounting Sciences in order to ensure that the leadership base of innovative and knowledge-base economic and scholarly activity is widened.

A third purpose of the qualification is to provide South Africa (and other countries) with people who can understand the constructive role they need to play as intellectual economic leaders in their society and who are empowered to play that role.

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING

Learners who register for this qualification can:

Communicate effectively at a professional level.

Solve complex accounting-related problems by applying advanced processing skills.

Select, analyse, synthesise and retrieve new information from a range of sources within unfamiliar contexts.

Report and justify complex information systematically in a variety of formats.

Work independently and apply advanced research methods.

Demonstrate a mastery of accounting, auditing, management accounting and taxation principles and concepts.

Map knew knowledge in a critical and self-reflective manner.

Recognition of prior learning:

This qualification recognises:

Formal prior learning

The DCompt programmes expect students to have a Masters or equivalent qualification in the field/discipline in which they register for a Doctoral programme.

RECOGNISE PREVIOUS LEARNING?

EXIT LEVEL OUTCOMES

Critical cross-field:

All critical cross-field outcomes will be embedded appropriately in the thesis, which leads up to the qualification. The distance education context has particular challenges, which we try to meet below.

1. The DCompt graduate can identify, analyse, formulate and serve needs of individuals and society creatively and innovatively with regard to accounting, management accounting and auditing and taxation.

2. The DCompt graduate can 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, finance and auditing.

3. The DCompt graduate can manage and organise her or his activities and life responsibility effectively.

4. The DCompt graduate can collect, analyse, organise and critically evaluate information, as required, in the pursuit of the DCompt.

5. The DCompt graduate can communicate effectively using visual, mathematical and or language skills in the modes of written presentation.

6. Use science and technology effectively and critically.

7. The DCompt graduate can demonstrate an understanding of the world as 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.

Developmental:

In order to contribute to the full personal development of each learner and the social and economic development of the society at large, it must be the intention underlying any programme of learning to make an individual aware of the importance of the following developmental outcomes:

1. The DCompt graduate can reflect on and explore a variety of strategies to conduct research.

2. The DCompt graduate can participate as a responsible citizen in the life of local, national and global communities.

3. The DCompt graduate can be culturally and aesthetically sensitive across a range of social contexts.

4. The DCompt graduate can explore education and career opportunities by drawing on the various knowledge, skills and attitudes acquired in the accomplishment of this qualification.

5. The DCompt graduate can develop entrepreneurial opportunities by drawing on the various knowledge, skills and attitudes acquired in the accomplishment of this qualification.

Specific:

A Doctor of Accounting Science is a well-rounded, educated person. As such she or he develops and holds certain values and integrates knowledge and skills to achieve her or his purposes. The specific outcomes show how knowledge, skills and values are integrated in the qualification variously in the SAQA fields of Business, Commerce and Management Studies 03.

1. The DCompt graduate can research in the specialisation.

2. The DCompt graduate can lead innovation based on new knowledge in the fields of business, commerce and management.

3. The DCompt graduate can show evidence of original work that significantly contribute to the body of accounting related knowledge and insight into the subject field of accounting.

ASSOCIATED ASSESSMENT CRITERIA

Critical Cross-field:

Evidence generated in the form of a written thesis will show that graduates can:

1.

Identify needs by means of exploring and critically evaluating abstract and personal situations.

Solve problems by generating and implementing alternative strategies for dealing with them.

Overcome communication problems creatively.

Critically evaluate various viewpoints and compare them to own views.

Offer evidence in a variety of ways (from theoretical knowledge base, from experiential base, etc.) to support their stated views.

Identify and suggest accounting, finance and taxation needs and opportunities in business by use of case studies, primary research, projects, etc.

Identify, analyse and solve concrete and abstract problems in the field of specifically accounting, finance auditing and taxation by drawing upon the theoretical knowledge and the learner.

Identify and solve concrete and abstract problems by drawing upon their own experience base and academic background.

Use their knowledge and experience to formulate suggestions for solving problems at a community and national level, international and global level.

Analyse the global, national and local communities in terms of accounting, finance, taxation and auditing problems, needs and opportunities.

2.

Apply "people skills" (tolerance, empathy, listening skills, leadership, etc) in liasing with other professionals and clients.

Demonstrate respect for the opinion of others through written reporting without basis.

Demonstrate tolerance of diversity through written reporting without bias.

Undertake projects and provide evidence of successful interaction with others.

Use effective communication skills within a group situation.

Organise themselves and others into effective working groups.

Communicate the evidence of these group interactions through written reporting.

Lead and manage people effectively because of their business expertise.

3.

Demonstrate the requisite study skills and learning strategies.

Organise their study plans.

Cope with the self-discipline necessary for distance learning.

Think independently, and offer evidence to support their decisions.

Assess their own strengths and weaknesses and develop coping strategies.

Manage people in the business environment.

Identify needs and opportunities for tax planning, accounting and finance in their own lives.

4.

Use disciplinary- and interdisciplinary-based information related to particular problems (e.g. accounting, management accounting, auditing and taxation).

Use this information to explore business problems.

Interact with texts (oral and written) through critical listening/reading and inference skills.

Produce critical texts, which integrate information from different sources.

Use language effectively to convey ideas and insights intelligibly and arrive at own conclusions, thoughts and reflections.

Distance herself/himself from texts from different sources, reflect on knowledge and information, take a critical position.

Collect, analyse, organise and evaluate information and ideas from a variety of sources in the various fields of accounting and specific disciplines (e.g. taxation and auditing).

Critically evaluate information from different sources to solve problems in the accounting fields.

Integrate information from different sources to address problems in the accounting field.

Critically connect theories to the problems in the accounting fields.

Use theories from one or more accounting related field to solve problems within another field, e.g. auditing.

Apply past and present knowledge to authentic and simulated scenarios.

Apply past and present knowledge to solve problems in future contexts.

5.

Communicate their ideas and provide supporting evidence in a sustained manner.

Responsible use of others' ideas in support of their own (without plagiarism, etc).

Generate and evaluate conclusions and premises in arguments.

Follow the literacy and numeracy conventions of written use in the accounting and finance and auditing disciplines.

Use appropriate modules of organisation and presentation as required in the abovementioned disciplines.

Use statistics appropriately and responsibly in support of their ideas.

Create and use visuals appropriately to support their ideas.

Recognise own communication limitations and problems and seek help appropriately.

Use language effectively to critically analyse, evaluate and critique others' ideas.

Describe and interpret what they come across in appropriate ways.

Identify and explain jargon used in the accounting profession.

6.

Use scientific methods of investigation, testing and evaluation.

Use other technology where appropriate and feasible.

Show respect for and a responsible attitude towards science and technology.

7.

Demonstrate their prior knowledge and experience of their individual situations.

Connect the abstract knowledge or theory to the reality of their individual contexts.

Draw upon their prior knowledge (personal and abstract) and personal experience as appropriate when investigating and analysing the world around them.

Look beyond the across traditional disciplinary boundaries for possible solutions.

Apply systems thinking to solving economic and management related problems.

Demonstrate comprehensive understanding of the discipline/field and relate it to own research.

Developmental:

1.

Independently evaluate different research methodologies.

Select the most appropriate option to conduct their own research.

Plan and manage their own research independently.

Apply their research results in different contexts, both personal and public, real and simulated.

2.

Contribute to solving the problems of society through independent research.

Help others meet their fiscal obligations.

Monitor and provide input into fiscal policy and legislation.

3.

Manage diversity in different approaches to Accounting, Management Accounting, auditing and Taxation problems.

Show awareness of cultural diversity.

Demonstrate an awareness of own culture and background.

Illustrate the value of open-mindedness and tolerance to self and others.

4.

Illustrate the relationship between the knowledge, skills and attitudes acquired in studying towards the Doctor of Accounting Science and those of the community at large.

Make connection from theoretical knowledge to practical application.

Identify the skills, which are highly valued by the business community and the accounting practice: imaginative intelligence, emotional maturity, effective communication skills, interpersonal sensitivity and business acumen.

Deal effectively with unknown problems within a variety of complex, variable, unpredictable and highly specialised contexts.

Adapt to different organisational and global cultures.

5.

Create job opportunities

Have a realistic view of their own worth and value to contribute to their local community and business organisation.

Communicate that value to others in the business world (business report writing, CV writing skills, communication skills).

Demonstrate a healthy self-esteem and confidence in their knowledge.

Evaluate various unknown situations with flexibility and adaptability.

Formulate and evaluate entrepreneurial opportunities within a variety of routine and non-routine contexts.

Specific:

Evidence in the form of a written thesis (through intellectual scrutiny and expert external assessment) will show that DCompt graduates can:

1.

Formulate appropriate responses to resolve both concrete and abstract specialised research problems at complex and sophisticated levels.

Develop appropriate solutions for accounting, management accounting, auditing and tax challenges in the profession and the business world.

Identify the research needs of the profession and the business and business community.

2.

Design new, creative systems based on theoretical principles.

Contribute to the development of policy and regulation in the fields of accounting, management accounting, auditing and taxation.

Clarify uncertainties and make appropriate assumptions.

Prioritise unresolved issues in the fields of accounting, management accounting, auditing and taxation.

3.

Contribute to original knowledge

Analyse and critique the latest research in the area of specialisation.

Assess the implications of contemporary research in the fields of accounting, management accounting, auditing and tax.

Evaluate and contextualise the latest research in the area of specialisation.

Assess and integrate divergent viewpoints in the area of specialisation.

Present research results in sustained discourse that integrates information from various sources.

Integrate theory and research findings appropriately.

Elaborate sufficiently about assumptions to contextualise research.

Generalise research findings where appropriate.

Use statistics appropriately.

Argue with sophistication at a high level of abstraction.

Draw appropriate and significant conclusions from research.

Present an extensive and appropriate bibliography of references from various sources.

Use referencing techniques consistently and appropriately.

Integrated assessment:

Integrated assessment: All assessment will integrate knowledge, skills and attitudes and applied competence. There is regular and continuous personal interaction between the promoter and the graduate to review and evaluate progress on the thesis. Working on the thesis is both summative and formative assessment, since the promoter's continuous input in the writing stage is formative, while the final evaluation of the thesis is summative. An acceptable research proposal is required before the candidate is allowed to proceed with the research.

INTERNATIONAL COMPARABILITY

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

Students may wish to pursue studies at any level of the NQF to suit their personal and professional needs including post-doctoral studies.

MODERATION OPTIONS

A panel of internal and external are appointed to examine a doctoral thesis. International examiners may form part of the panel.

CRITERIA FOR THE REGISTRATION OF ASSESSORS

1. Our own staff will be used as assessors in a manner that fits into the quality management system of Unisa and accords with the university's tuition and assessment policies. This will also apply to the appointment of outside persons. A system of workplace assessment might be initiated for some learning programmes leading to the Doctor of Accounting Science.

2. The quality management system:

Qualifications: The minimum requirement for appointment as a lecturer or external examiner at Unisa is a Doctor's degree and appropriate experience. Where possible, lecturers involved in a doctoral programme should themselves hold at least a Doctor's qualification. In the case of workplace assessment, appropriate professional criteria will be drawn up for each programme.

REREGISTRATION HISTORY

As per the SAQA Board decision/s at that time, this qualification was Reregistered in 2006; 2009; 2012; 2015.

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.	University of South Africa