Postgraduate Programmes
The fleet of postgraduate academic programmes of the School of Accountancy includes the following qualifications:
- Bachelor of Commerce in Accountancy (Honours)
- Master of Commerce
- Doctor of Philosophy (Accountancy)
Bachelor of Commerce in Accountancy (Honours)
The re-designed Honours Bachelor of Commerce in Accountancy with a public financial management focus is the School of Accountancy, Faculty and the University of Limpopo’s response to the financial skills need of the Country, Limpopo Province and its Municipalities. The rationale for this qualification is to produce post graduates in accountancy with specialized skills and applied competence in theoretical and practical knowledge of accountancy – with advanced critical thinking not just to prepare and interpret financial records, but also to infuse research enquiry in contemporary areas of accounting requiring epistemological enquiry and solutions to address emerging challenges to accountancy and public sector finance. It also enhances entry into accounting professional examinations such as the South African Institute of Professional Accountant (SAIPA), the Chartered Institute of Management Accountants (CIMA) and the Association of Certified Chartered Accountants (ACCA). This qualification aims to equip graduates with deeper mastery of financial accounting, management accounting and finance, auditing in a manner that prepares them to be responsible social citizens to assume higher managerial, accounting and finance positions in Municipalities and the Province. Furthermore, this qualification prepares the learners toward national competency framework of the PFMA and the MFMA.
Entrance requirement:
Generally, access will be given to enthusiastic learners presently in possession of a Bachelor of Commerce Degree in Accounting or relevant qualification to enable registration into the first level of study. Applicants should have passed Financial Accounting, Management Accounting/Finance, Auditing and Taxation at NQF level 7 (old level 6) with an average of 60%.
Master of Commerce
The purpose of this qualification is to produce specialist MCom accounting graduates in sustainability accounting with emphasis in: sustainability reporting and analysis, sustainability assurance/eco auditing, environmental management accounting (EMA), environmental/green taxation, and carbon credit/accounting. It would produce graduates with competence in theoretical and practical knowledge of sustainable development and accounting – with critical and analytical skills to guide corporate planning and decision to fall in line with sustainable development ideals. Holders would form an invaluable resource for firms to minimizing emerging climate change risks, and at the same time take advantage of bountiful opportunities that climate change provides. Therefore, this qualification prepares the learners to assume national and international positions in corporations, government or development agencies as sustainability accounting managers, environmental managers and/or sustainability advisors.
Entrance requirement:
Generally, access will be given to enthusiastic learners presently in possession of a Bachelor of Commerce Degree in Accounting or relevant qualification to enable registration into the first level of study. Applicants should have passed Financial Accounting, Management Accounting/Finance, Auditing and Taxation at NQF level 8 (old level 7) with an average of 60%.
Candidates seeking enrolment into this qualification should show high level psychological maturity and exhibit independence in handling large volume of self-study materials with minimal assistance while also recognising the scarcity of time and to manage same effectively. Show potential to engage in research enquiry which will result in documented research dessertation.
Doctor of Philosophy (Accountancy)
The PhD programme in Sustainability Accounting is designed to educate researchers, university teachers, captains of industry and top government officers in the specialist role of accounting in achieving corporate goal in a symmetrical trend with sustainable development. The PhD thesis on sustainability accounting recognises the limitations of traditional accounting inquiry in dealing with the complex reality of social institutions interacting with natural phenomena. The research produced by the program´s doctoral dissertations will focus on integrative research that is needed to explore accounting, society and environment and, policy issues in sustainable development. It expands further the knowledge and research from MCom in sustainability accounting.
Entrance requirement:
Generally, access will be given to enthusiastic learners presently in possession of a Bachelor of Commerce Degree in Accounting or relevant qualification to enable registration into the first level of study. Applicants should have passed MCom or equivalent qualification at NQF level 9 (old level 8) with an average of 60%.
Candidates seeking enrolment into this qualification should show high level psychological maturity and exhibit independence in handling huge volume of self-study materials with minimal assistance while also recognising the scarcity of time and to manage same effectively. Show potential to engage in research enquiry which will result in documented research protocol and thesis.