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SOUTH AFRICAN QUALIFICATIONS AUTHORITY 
REGISTERED QUALIFICATION: 

Master of Management in Management Accounting 
SAQA QUAL ID QUALIFICATION TITLE
96934  Master of Management in Management Accounting 
ORIGINATOR
Vaal 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
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 
Purpose:
The purpose of this qualification is for the learners to provide a specialised management accounting service to commerce and industry.

Rationale:
This qualification is intended for cost accountants (management accountants) to enable them to focus on the field of management accounting and improve their knowledge in management accounting giving them the ability to compete in a specialised, highly competitive job market.
The qualifying learner should be able to:
  • Conduct research in the field of Cost and Management Accounting by applying various research methods and techniques.
  • Study and develop existing technologies in the field of Cost and Management Accounting.
  • Conclude and report findings of the research work through a written thesis.
  • The research may also be presented in article format with a minimum of two articles. 
    		•

    LEARNING ASSUMED TO BE IN PLACE AND RECOGNITION OF PRIOR LEARNING 
    Recognition of Prior Learning (RPL):
    RPL committee review the portfolio of evidence submitted by the learners and communicate their decision to the Registrar. If the desired outcome is not achieved the learner may appeal the outcome which would then be presented to Senate for a final decision.

    Entry Requirements:
  • Postgraduate Diploma in Management Accounting, NQF Level 8.
    Or
  • Bachelor of Commerce Honours in Management Accounting, NQF Level 8. 
    		•

    RECOGNISE PREVIOUS LEARNING? 
    Y 

    QUALIFICATION RULES 
  • Full Dissertation, 180 Credits. 
    		•

    EXIT LEVEL OUTCOMES 
    1. Demonstrate knowledge and understanding of the field/area of investigation.
    2. Apply research methods and techniques appropriately and correctly. 

    ASSOCIATED ASSESSMENT CRITERIA 
    Associated Assessment Criteria for Exit Level Outcomes 1:
    The listed and cited literature of the literature survey, and the exposition of the research, reflect familiarity with relevant and recent trends in technologies, techniques, models and theories in the chosen field.
    Exit Level Outcome: Apply research methods and techniques appropriately and correctly.

    Associated Assessment Criteria for Exit Level Outcome 2:
  • The listed and cited literature of the literature survey, and the exposition of the research, reflect familiarity with relevant and recent trends in technologies, techniques, models and theories in the chosen field.
  • The research problem is clearly identified, defined and detailed in the research proposal.
  • The stated hypothesis directs the investigation.
  • Logical interpretation of data reflects clear understanding of the relationship between facts in the study and the ability to evaluate contradictory information.
  • Information sources are used correctly and appropriately and include a range of media.
  • Information technology skills are applied effectively in information searches, data-analyses, data presentation, and the production of the dissertation.
  • The appropriate mathematical and statistical methods are applied correctly to quantitative and qualitative data.
  • The inferences, interpretations and conclusions from measurements and statistical analyses are valid.
  • Language and numeracy skills are applied effectively and correctly in clearly communicating the research problem, its investigation, outcome and recommendations.

    Integrated Assessment:
    Formative and summative assessment by regular evaluation of progress by supervisor and final evaluation of thesis by an external examiner and/or panel of selected evaluators. Theoretical aspects will be complemented by practical input, experience and expertise from industry. 
    		•

    ARTICULATION OPTIONS 
    This qualification allows possibilities for both vertical and horizontal articulation.
    Horizontal Articulation:
  • Master of Accounting Science, NQF Level 9.
  • Master of Philosophy in Accounting Sciences, NQF Level 9.

    Vertical Articulation:
  • Doctor of Commerce in Business Management, NQF Level 10.
  • Doctor of Philosophy in Business Administration, NQF Level 10.
  • Doctor of Business Administration, NQF Level 10.
  • Doctor of Philosophy in Accounting Sciences, NQF Level 10.
  • Doctor of Accounting Science, NQF Level 10. 
    		•

    MODERATION OPTIONS 
    N/A 

    CRITERIA FOR THE REGISTRATION OF ASSESSORS 
    N/A 

    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. Vaal 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.