Doctor of Philosophy in Accounting Sciences

Purpose

The purpose of this qualification is to develop competence at the National Qualifications Framework (NQF) Level 10 as follows:

• Develop the learner's ability to contribute substantially to the generation and interpretation of new knowledge in the field of accounting sciences research.
• Enhance the learner's ability to acquire and appreciate current knowledge in specialist fields of accounting sciences.
• Develop the learner's ability to design, initiate and carry out original creative research.

Rationale

The University of South Africa (UNISA) has a strategic plan to promote research and to "create a vibrant, pure and applied research culture and conduct relevant and responsive research that impacts positively on development in Africa, globally and in the service of humanity." To this end, the College of Accounting Sciences has a pivotal role to play in imparting knowledge and skills for the knowledge economy, generating new knowledge, capacity building and driving innovation in the field of accounting sciences. The production of Postgraduate students is crucial in achieving this task. The shortage of highly skilled people in most professions, including accounting sciences, is well known. Skills at National Qualifications Framework (NQF) Levels 9 and 10 are especially of concern, as elaborated in a recent publication by the Council of Higher Education (Postgraduate Studies in South Africa, 2009). UNISA therefore endeavours to contribute by providing professionals with competent skills and capabilities to ensure sustainable development and enhancement of the accounting science field.

This qualification will deliver learners to satisfy the growing need in industry for professionals with specialist knowledge in the field of accounting sciences. This qualification is aimed at students who work within the accountancy environment and who seek recognition for essential high level accountancy skills needed on higher financial and auditing levels. The learner must demonstrate the creation of new knowledge to the field of accounting sciences.

Recognition of Prior Learning (RPL)

Admission may be granted through RPL to learners who do not meet the minimum entry requirements. All admissions through RPL must be in accordance with the principles laid down in the University of South Africa (Unisa) RPL Policy.

This qualification can be achieved wholly or in part through Recognition of Prior Learning (RPL). The Unisa RPL office can supply full details of processes relating to the assessment and accreditation of learning from prior experiences. Evidence can be presented in a variety of forms, including international or previous local qualifications, reports, testimonials mentioning functions performed, work records, portfolios, videos of practice and performance records. All such evidence should be judged according to the general principle of assessment described in the notes to assessors.

Entry Requirements

The minimum entry requirement for this qualification is

• A relevant Master's Degree, Level 9 (or equivalent) in a specialist field/discipline appropriate to the proposed doctoral research.
• International learners must meet the English language requirement as provided for in paragraph 2.1 of the Procedures for Studies for Master's and Doctoral Degrees.

The Doctor of Philosophy in Accounting Sciences consists of two compulsory modules at NQF Level 10 totalling 360 Credits.

Modules

• Research Proposal, 0 Credits.
• Research Project and Thesis, 360 Credits.

The Doctor of Philosophy in Accounting Sciences Graduate can

1. Identify, analyse, formulate and serve needs of individuals and society creatively and responsibly with regard to auditing/internal auditing, financial and management accounting, taxation, financial intelligence and financial governance.
2. 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, auditing, taxation, financial intelligence and financial governance.
3. Manage and organise her or his activities and life responsibility effectively, including her or his Postgraduate studies within the distance education context.
4. Collect, analyse, organise and critically evaluate information, as required.
5. Communicate effectively using visual, mathematical and/or language skills in the modes of written presentation.
6. 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.

Associated Assessment Criteria for Exit Level Outcomes

1. Be actively engaged in becoming a well-rounded, educated person, specifically preparing for Postdoctoral study and/or the work environment as a manager in business or as an expert in accountancy in the academic world.
2. Have a theoretical foundation that will guide him or her in the work environment to act on higher management levels.
3. Have developed and hold certain values and integrated general accountancy knowledge and skills, and the function of management so as to be an expert in the application of the theory of accountancy.

Integrated Assessment

Formative Assessment

Learning and assessment are integrated. Learners have to 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 specific objectives of the study.

Summative Assessment

After completion, the thesis is examined internally as well as externally. To enhance independency during the examination process, supervisors do not act as examiners. Summative Assessment tests the student'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 Sciences.