Master of Accountancy

The intended purpose of this Master of Accountancy is to provide the learners with a professional, vocational, and sound understanding of the general theoretical principles and their applications in the field of research accountancy. The qualification will be treated according to the policies and procedures of the institution regarding master's dissertations, monitoring, and assessment of learners' progress in the qualification, provision for learners disputes regarding assessment results and Recognition of Prior Learning. The qualification aims to enhance research capacity and increase access by providing an opportunity to articulate to master's degree. The qualification will accommodate learners with a postgraduate diploma and relevant honours/qualifications on NQF level 8, a minimum of 120 credits achieved at other institutions as well as vertical articulation from relevant master's degrees.

The qualification will be inclusive because it will eliminate the barriers to access and success in higher education research especially accountancy, as well as address the needs for professionals and research in the field of accountancy. At present, learners who complete the Postgraduate Diploma in Internal Auditing are unable to articulate to a Master's degree as only a Master's in management accounting is offered. The qualification will be a research/professional qualification that will accommodate learners and allow for progression pathways into the field of accountancy, and articulation into a relevant Doctoral/PhD degree (for example a PhD in Accountancy).

The Master of Accountancy will accommodate learners with Postgraduate Diplomas the opportunity to articulate from the Postgraduate Diploma in Cost and Management Accounting and the Postgraduate Diploma in Internal Auditing , as well as learners who have an Honours degree or relevant NQF level 8 qualification. It also caters for professionals in the job market who want to further their studies.

This qualification enhances possibilities for career advancement in the professional sector of accountancy. There is a demand and need in the sector for preparation and research to solve integrated problems within accountancy. Graduates of the Master of Accountancy will provide specialised accounting services to commerce and industry. Widening access and possibility for articulation into a Doctorate/ PhD research priority/need for industry/researchers / professional bodies.

Upon completion of this qualification, qualifying learners will be able to

• Demonstrate the ability to apply a variety of research methods, methodologies, and techniques to address/solve accountancy challenges.
• Apply a variety of research methods, methodologies, and techniques to address/solve accountancy challenges.
• Demonstrate competency and advanced understanding and interpretation of the critical concepts in the field of Accountancy in the global context.
• Analyse and critically review information collection, synthesis of data, evaluation, and management processes in the field of Accountancy to develop innovative, creative responses to problems and issues identified.

Rationale

The qualifying learner should be able to conduct research in the field of Accountancy and relevant specialization field in Accountancy and be able to make meaningful practical decisions using theory which will be attained through research, research findings and presenttation. The learners would be able to function and solve research-relevant challenges efficiently in the field of Finance and Accounting. The qualification also widens opportunity for academics at Higher Education Institutions.

After obtaining the qualification, the learner would be able to make informed meaningful decisions that would impact positively in policy formation and implementation in the commercial industry. The programme will focus on research, the body of knowledge within accountancy, research contribution, articulation, and addressing accountancy problems/issues in society as well as the economy. Experienced auditors/accountants that wish to further their studies, and prepare for senior positions. The Masters will provide learners with the opportunity to address accountancy related research and geographical problems.

• Research by dissertation, 180 Credits.

1. Demonstrate the ability to apply a variety of research methods, methodologies, and techniques to address/solve accountancy challenges.
2. Apply a variety of research methods, methodologies, and techniques to address/solve accountancy challenges.
3. Demonstrate competency and advanced understanding and interpretation of the critical concepts in the field of Accountancy in the global context.
4. Analyse and critically review information collection, synthesis of data, evaluation, and management processes in the field of Accountancy to develop innovative, creative responses to problems and issues identified.
5. Apply a range of advanced competencies and skills to identify, analyse, and address complex or abstract problems in the Accountancy field.
6. Exhibit sound knowledge and competence in the application of advanced Accountancy concepts, not limited to a specific sector of accountancy.
7. Investigate, evaluate, and understand the dynamics of the accountancy/business environment.
8. Apply professional ethics and conduct in research.
9. Develop and exhibit advanced skills to present and communicate professional or occupational ideas and texts effectively to a range of audiences.

• Exhibit the ability to select from a variety of the most applicable research methods, methodologies, and techniques, and applying these to address/solve challenges and problems within accountancy.
• Develop and enhance applicable technologies existing within the field of accountancy.
• Show advanced understanding and interpreting of critical concepts in the field of accountancy, within the local and global context.
• Exhibit and apply sound knowledge and competencies in advanced accountancy concepts, not limited to a specific sector of accountancy.
• Investigate and evaluate the dynamics of the accountancy/business environment.
• Identify, analyse, and address complex abstract problems in the accountancy field by applying a wide range of advanced competencies and skills.
• Display sound knowledge of research, competencies and application of professional ethics and conduct.
• Reflect to self-direct and self-manage, as well as take full responsibility for own work, decision-making and use of resources.
• Develop innovative, and creative response to problems and issues identified in the field of accountancy by analysing and critically reviewing information collection, synthesis of data, evaluation, and management processes.
• Draft a dissertation which concludes and reports findings of the research work.
• Utilise advanced skills to professionally present and communicate occupational ideas and texts effectively to a range of audiences.

Integrated Assessment

Formative 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.

The learner must be able to identify the research problem and apply a variety of research methods, methodology and techniques. Existing applicable technologies will be applied and or developed to contribute to the broader field of accountancy.

Summative assessment

A full dissertation is written and submitted as a final submission for summative assessment. Integrated assessment methods will be applied to foster the learner's competence and will be assessed by means of a research proposal and a dissertation that demonstrate:

• An in-depth knowledge of the field of Accountancy.
• The ability to analyse findings and make constructive recommendations.
• Familiarity with various research methodologies in commerce particularly the Accountancy field.