Doctor of Philosophy in Forensic Accounting

Purpose

The competencies captured in this qualification will ensure that the learner will become a specialist in a specific area of forensic accounting through independent research and advanced study, under the guidance of a supervisor, thus building on knowledge gained during Master's Degree studies.

Learners successfully mastering the competencies of this qualification will be able to contribute to the broader society, both nationally and internationally, by providing specialised, new knowledge and understanding of forensic accounting. Learners will be capable of researching and analysing modern day business issues and effectively communicating such implications thereof to both specialist and non-specialist audiences.

The qualifying learner will be capable of

• Demonstrating an extensive and critical knowledge of a specialised area of forensic accountancy.
• Critiquing techniques, theories and research relevant to forensic accountancy.
• Creating new knowledge or practice relevant to forensic accountancy in a research thesis.
• Applying research methods and techniques to produce an independent, in-depth and publishable research thesis in a specialised area of forensic accountancy.
• Communicating and presenting research findings to specialist and non-specialist audiences using the resources of an academic/professional discourse.

Rationale

This qualification meets the needs of the sector by ensuring the development of new and advanced knowledge, through research, in the specialist areas of forensic accounting. The qualification will address the scarce skills requirements for academia and workplace professionals, and will lead to an increase in scholarly based activity. More specifically, the programme aims to deliver forensic accountancy graduates who have the ability to understand, analyse, comment and advise on a wide range of business and forensic accountancy issues.

The typical leaner attempting this qualification will enter from either an academic institution or workplace and already have completed a Master's Degree in a cognate field. This qualification is the highest awarded within the Higher Education Qualifications Framework (HEQF), therefore learners completing it will be able to pursue Doctoral studies in other related specialist areas of forensic accounting.

The knowledge, skills and cognitive ability demonstrated in a cognate Master's Degree at NQF Level 9.

Recognition of Prior Learning

This qualification may be achieved in part or completely through the Recognition of Prior Learning, which includes formal, informal and non-formal learning and work experience.

Recognition of Prior Learning may be used to grant access to the qualification to those learners who do not meet the admission requirements. Learners will be assessed against the appropriate outcomes to determine compliance with access requirements. Learners must, at the time of application for Recognition of Prior Learning, provide proof in the form of an academic record or other documentation to substantiate required level of knowledge and expertise. The awarding of access through recognition of prior learning by the Faculty will be in agreement with the Senate and the CHE.

Access to the Qualification

Learners registering for this qualification should already have achieved a cognate Master's Degree at NQF Level 9.

Access may be achieved through Recognition of Prior Learning where necessary knowledge and expertise has been tested by the Faculty and found to be acceptable.

To be awarded this qualification learners are required to obtain a minimum of 360 Credits at NQF Level 10 through the completion of a research thesis.

1. Demonstrate an extensive and critical knowledge base of a specialised area of forensic accountancy.
2. Critique techniques, theories and research relevant to forensic accountancy.
3. Create new knowledge or practice relevant to forensic accountancy in a research thesis.
4. Apply research methods and techniques to produce an independent, in-depth and publishable research thesis in a specialised area of forensic accountancy.
5. Communicate and present research findings to specialist and non-specialist audiences using the resources of an academic/professional discourse.

Critical Cross-Field Outcomes

This programme addresses all the Critical Cross-Field Outcomes.

The following Associated Assessment Criteria should be applied in an integrated manner for all the Exit Level Outcomes

• Problems are identified that would justify a research effort.
• Research questions are formulated on the identified problems.
• Critical reasoning is applied objectively and critically.
• New knowledge and solutions are developed from clearly conceptualised ideas.
• Academic papers and studies are written and presented according to required standards.

Integrated Assessment

Integrated Assessment will be applied extensively across the learning to ensure the integrated achievement of the Exit Level Outcomes.

Formative assessment will be applied continually throughout the development of the research proposal and the development of the research document.

Summative assessment will be applied to ensure that the completed research document complies with all the necessary requirements.