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 Philosophy in Accounting Sciences 
SAQA QUAL ID QUALIFICATION TITLE
96475  Master of Philosophy in Accounting Sciences 
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
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
Registered-data under construction  EXCO 0324/24  2024-07-01  2027-06-30 
LAST DATE FOR ENROLMENT LAST DATE FOR ACHIEVEMENT
2028-06-30   2031-06-30  

Registered-data under construction

The qualification content is currently being updated for the qualifications with the status “Registered-data under construction” or showing “DETAILS UNDER CONSTRUCTION” to ensure compliance with SAQA’S Policy and Criteria for the registration of qualifications and part-qualifications on the National Qualifications Framework (NQF) (As amended, 2022). These qualifications are re-registered until 30 June 2027 and can legitimately be offered by the institutions to which they are registered.

 

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.  

PURPOSE AND RATIONALE OF THE QUALIFICATION 
The primary purpose of the qualification is to provide Master of Accounting Science students graduates with post-graduate level knowledge, specific skills and applied competence in the fields of Accounting, Auditing, Management Accounting, Income Tax and Information Technology that prepare them to be lifelong learners, employable researchers, entrepreneurs and contributors to society and the business community.

A second purpose of the qualification is to provide South Africa (and other countries) with professionals in accounting, auditing and/or related fields. 

LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
Learners who register for this qualification can:
  • Learn from predominantly published material with virtually no guidance.
  • Communicate what they have learnt coherently and logically in the medium of instruction.
  • Conduct independent research in fields related to Accounting, Auditing, Management Accounting, Income Tax and Information Technology.

    Recognition of Prior Learning (RPL):
    This qualification recognises:
  • Formal prior learning:
    The MCompt programmes expect students to have a post-graduate qualification in the field/discipline in which they register for Masters.
  • Informal learning
    A Master's Degree, which comprises a dissertation, only cannot be awarded in part through RPL. A Master's Degree, which contains course work, could be awarded in part through The university is investigating an RPL policy, which will be debated by Faculties and Senate. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    EXIT LEVEL OUTCOMES 
    Critical Cross-field:
    All critical cross-field outcomes will be embedded appropriately in the dissertation, which leads up to the qualification. The distance education context has particular challenges, which we try to meet below.
    1. The MCompt graduate can identify, analyse, formulate and serve needs of individuals and society creatively and responsibly in regard to accounting, management accounting, auditing and taxation.
    2. The MCompt 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 MCompt graduate can manage and organise her or his activities and life responsibility effectively, including her or his postgraduate studies within the distance education context.
    4. The MCompt graduate can collect, analyse, organise and critically evaluate information, as required, in the pursuit of the MCompt.
    5. The MCompt graduate can communicate effectively using visual, mathematical and/or language skills in the modes of written presentation.
    6. The MCompt graduate can 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.
    7. The MCompt graduate can 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

    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 MCompt graduate can reflect on and explore a variety of strategies to learn more effectively.
    2. The MCompt graduate can participate as a responsible citizen in the life of local and national communities.
    3. The MCompt graduate can be culturally and aesthetically sensitive to a range of social contexts.
    4. The MCompt 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 MCompt graduate can develop entrepreneurial opportunities by drawing on the various knowledge, skills and attitudes acquired in the accomplishment of this qualification.

    Specific:
    A Master of Commerce student is actively engaged in becoming an expert in her or his field and in preparing for further, more specific study or the work environment. 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 South African Qualification Authority (SAQA) fields of Business, Commerce and Management Studies 03.

    1. The MCompt graduate can conduct accounting related research under the guidance of a study leader.
    2. The MCompt graduate can contextualise existing knowledge in the accounting field.
    3. The MCompt graduate can report research findings in a scientific manner. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Critical Cross-field:
    Evidence generated in the form of a dissertation will show that graduates:
    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.
  • 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 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 liaising with other professional 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 this group interaction through written reporting.
  • 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.
  • Managing people in the business environment.
  • Identify needs and opportunities for tax planning, accounting and finance in their own lives.
    Note: These outcomes and assessment criteria may be entry competencies for many distance learners who are already working in the job market and have definite goals.

    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 field.
  • 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.
  • Generate and evaluate conclusion and premises in arguments.
  • Follow the literacy and numeracy conventions of written use in the accounting and finance and auditing disciplines.
  • Use appropriate models of organisation and presentation as required in the abovementioned disciplines.
  • Use statistics appropriately and responsibly 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.
  • 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 solve economic and management related problems, demonstrate comprehensive knowledge of disciplines/field.
  • Demonstrate comprehensive knowledge of disciplines/field.

    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.
  • Use appropriate research strategies to further their own learning.
  • Apply what they study in different contexts, personal and public, real and simulated.
  • Display self-awareness of learning preferences and strategies to suit their needs.
  • Show evidence of effectively study skills (e.g. analysis and synthesis).

    2.
  • Help others meet their fiscal obligations.
  • Monitor and provide input into fiscal policy and legislation.

    3.
  • Manage diversity to the benefit of the individual and the institution.
  • Evaluate the impact of diversity in specific business environments.
  • Promote equity in the business environment.

    4.
  • Make connection from theoretical knowledge to practical application in the real world.
  • Use the MCompt skills, which are highly valued in the workplace, across the disciplines and sectors of society.
  • Use the skills required for efficiency in most jobs: imaginative intelligence, emotional maturity, effective communication skills, thoughtful accuracy and interpersonal sensitivity and business acumen.
  • Deal effectively with unknown problems within a variety of routine and non-routine context (but not in complex, variable, unpredictable and highly specialises context) and tasks set to them on the job, in the real world, by drawing upon the skills from the MCompt (critically thinking, problem-solving, conflict resolution, system thinking, entrepreneurial qualities, strategies planning etc).
  • Demonstrate a sense of corporate governance principles and work ethic.
  • Adapt to different organisational cultures.

    5.
  • Create job opportunities in whatever situation they find themselves.
  • Have a realistic view of their own worth and value to contributed to the local community and global society.
  • Communicate that value to others in the real world (writing business reports, CV writing skills, communication skills).
  • Demonstrate a healthy self-esteem and confidence in their knowledge, skills and attitudes as required to complete the MCompt qualification.
  • Evaluate complex situations with flexibility and adaptability.
  • Formulate and evaluate entrepreneurial opportunities within a variety and non-routine contexts.

    Specific:
    Evidence in the form of a dissertation will show that the Master of Accounting Science graduates can:
    1.
  • Use scientific research techniques to gather and interpret information
  • Demonstrate and apply knowledge of scientific research procedures, principles and methods.
  • Analyse and interpret collected data showing evidence of applying appropriate principles and making sound judgement.
  • Apply appropriate processes and techniques for decision-making.
  • Analyse actual outcomes, compares them to initial hypothesis/problem statements and draw conclusions about the contribution of the research.
  • Demonstrate a mastery of the knowledge of his or her area of expertise to identify areas, which require further research.
  • Design various types of research samples.
  • Apply and criticise various research designs.
  • Demonstrate and apply knowledge of scientific research procedures, principles and methods.
  • Collect and analyse primary and secondary data.

    2.
  • Replicate other research whilst testifying to his/her own thoughts and reflections.
  • Compare different opinions and arrive at own conclusions.
  • Produce own opinions that are logical and can support own research or other sources.

    3.
  • Demonstrate proficiency in compiling a research proposal.
  • Write a scientific research report of extensive scope.
  • Write publishable research articles of various depths, to the required level of detail, for relevant contexts and from various perspectives.
  • Draw up an extensive bibliography of references from various sources used in the research.

    Integrated Assessment:
    Integrated assessment: Assessment will integrate knowledge, skills and attitudes and applied competence
    There is regular and continuous personal interaction between the supervisor and the graduate to review and evaluate progress on the dissertation. Working on the dissertation entails both summative and formative assessment, since the supervisor's continuous input in the writing stage is formative, while the final evaluation of the dissertation 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 
    Upon completion of the Master of Accounting Science students have a number of options for further study. For example, students may proceed to postgraduate study at the Doctoral-level. 

    MODERATION OPTIONS 
    A panel of internal and external are appointed to examine a Masters dissertation. International examiners may form part of the panel. 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    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 Master of Accounting Science. The minimum requirement for tutoring at the MCompt-level the lecturer will be required to possess at least a Master's Degree. In the case of workplace assessment, appropriate professional criteria will be drawn up for each programme. 

    NOTES 
    N/A 

    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.
     
    1. University of South Africa 


    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.