Master of Accounting

Purpose

The purpose of the Master of Accounting is to promote the academic advancement of Accounting knowledge by providing learners with specific skills, principles and methods to be able to research in the fields of Financial Accounting, Auditing (external and internal), Taxation and Management Accounting. The learner will be able to conduct quality, independent research that results in knowledge creation in one of the subject areas in the accounting discipline.

The learner will develop the capacity to disseminate knowledge generated during the study. This qualification will also provide opportunities for personal growth, allowing the qualifying graduates to become specialists in a field of a study of their choice from the accounting disciplines. The qualification will facilitate learner's ability to reflect critically on theory and its application as well as apply the methodologies acquired during the study program. Over time, they will be able to analyse and interpret the environmental context of a reference for issues related to the areas of the study program and apply the logical methods acquired for tackling any new problems that may emerge during their professional lives. The qualification will also promote the learners' ability to autonomously deal with complex issues both systematically and creatively while linking it to the ability to design and critically appraise research.

Rationale

There is a growing demand for Master's qualification learners in the accounting discipline as the job market has become more competitive. Qualifying learners are expected to acquire skills which bring new knowledge to the working environment. Professionals, as well as Industry, are looking for credentials to set them apart from the competition. This qualification will provide learners with Postgraduate knowledge, specific skills and applied competence in the discipline of accounting with a specialisation in the sub-fields, to prepare them to be lifelong learners, employable researchers, entrepreneurs and contributors to society and the business community.

Recognition of Prior Learning (RPL)

RPL can be used to grant access to learners who do not meet the minimum admission requirements. The learner can achieve this qualification in part through RPL. RPL is subject to the institution's RPL policy. The institution's policy aligns itself with the national RPL policy. A variety of assessment methods will be used to determine the relevance, depth and extent of an applicant's prior learning.

Entry Requirements

The minimum entry requirement for this qualification is

• Postgraduate Diploma in Financial Accounting/Management Accounting/Auditing/Taxation, Level 8.

Or

• Appropriate Honours Degree in Financial Accounting/Management Accounting/Auditing/Taxation, Level 8.

This qualification comprises a compulsory dissertation at NQF Level 9 totalling 180 Credits.

Compulsory Modules, Level 9

• Dissertation, 180 Credits.

1. Embark on high-quality research in the Accounting and related fields and with the ability to formulate a research proposal.
2. Interrogate knowledge through quality research which contributes towards the development of an area in Accounting.
3. Critically evaluate and analyse academic texts in a well-structured scholarly manner.
4. Design and prepare a written report of the findings and critique research findings in the accounting and related fields and, where applicable, implement findings.
5. Disseminate knowledge produced during research to the relevant Accounting community.

Associated Assessment Criteria for Exit Level Outcome 1

• Manage research project competently under the direction of the supervisor or co-supervisor.
• Complete quality research proposal in accordance with institutional requirements.
• Evaluate the broad and systematic knowledge base in the Accounting and related fields.

Associated Assessment Criteria for Exit Level Outcome 2

• Critically review relevant literature and other materials to produce quality write-ups.
• Interrogate current developments within the field of accounting.

Associated Assessment Criteria for Exit Level Outcome 3

• Link research methodologies, techniques and technologies to research in fields of Accounting.
• Accurate findings result from the critical evaluation of academic texts.

Associated Assessment Criteria for Exit Level Outcome 4

• Design and prepare a research report inclusive of critical analysis.
• Undertake research procedures applied that are described in sufficient detail to permit another researcher to repeat the research.
• Use mathematical and statistical methodologies to analyse and assist in interpreting findings.

Associated Assessment Criteria for Exit Level Outcome 5

• Systematically produce a concise and coherent research thesis.
• Produce research write-ups through quality scientific writing and dissemination of results.

Integrated Assessment

The institution use integrated assessment to achieve the purpose of the qualification. Assessment practices must be open, transparent, fair, valid, and reliable and ensure that no learner is disadvantaged. The qualification incorporates the integrated approach to assessment. The learner's competence will be assessed using a research proposal and a thesis that demonstrates:

• In-Depth knowledge of any of the Accounting or its related fields of study.
• The ability to analyse findings and to make constructive recommendations.
• Familiarity with various research methodologies.