Program Overview

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Master's & Doctoral Degrees

The University of South Africa (Unisa) offers a range of master's and doctoral degrees across various colleges and departments. These programs are designed to provide students with advanced knowledge, skills, and applied competence in their chosen fields.

Admission Requirements

To be eligible for admission to a master's or doctoral degree program at Unisa, applicants must meet the following requirements:

• An appropriate bachelor's honors degree, or an appropriate postgraduate diploma, or an appropriate 480-credit bachelor's degree with a minimum of 96 credits at NQF level 8, all in the field of study.
• Candidates who are admitted on the strength of a postgraduate diploma or a 480-credit bachelor's degree with a minimum of 96 credits at NQF level 8 and who have not completed a module in research methodology may be required to complete such a module before they will be allowed to register for the dissertation.
• All students with foreign qualifications, including those with qualifications from African countries, must have their qualifications evaluated at SAQA.
• In addition to the above requirements, applicants must submit a transcript of their academic record, as well as a document describing their intended research and preferred focus area.

Student Fees and Funding

The application fee for master's and doctoral degrees is R150.00. This fee is non-refundable, even if the applicant decides not to study through Unisa or does not qualify for admission. The fee information for the 2026 academic year will be available at the time of registration.

Application for Admission

Applications for master's and doctoral degrees are open until December 19, 2025. Applicants must apply for a Unisa student number (if applicable), apply for admission, and upload all supporting documents during the application period.

Registration

Only students whose application for admission was approved and re-registering students (who made sufficient progress during the current academic year) will be allowed to register online within the approved registration period for the 2026 academic year.

Curriculum

The curriculum for master's and doctoral degrees includes coursework, research, and a dissertation. Students must register for the correct modules and complete the required coursework and research within the specified timeframe.

Master of Philosophy in Accounting Sciences

The Master of Philosophy in Accounting Sciences is a full research degree that provides students with advanced knowledge, specific skills, and applied competence in the fields of accounting, auditing, management accounting, income tax, and information technology.

Purpose Statement

The primary purpose of the qualification is to provide Master of Accounting Science students with post-graduate level knowledge, specific skills, and applied competence in the fields of accounting, auditing, management accounting, income tax, and information technology that prepare them to be lifelong learners, employable researchers, entrepreneurs, and contributors to society and the business community.

Qualification Stream

The qualification stream for the Master of Philosophy in Accounting Sciences is Auditing.

Qualification Code

The qualification code for the Master of Philosophy in Accounting Sciences is 98587 - AUE.

Qualification Type

The qualification type for the Master of Philosophy in Accounting Sciences is Full Research.

NQF Level

The NQF level for the Master of Philosophy in Accounting Sciences is 9.

Total Credits

The total credits for the Master of Philosophy in Accounting Sciences are 180.

SAQA ID

The SAQA ID for the Master of Philosophy in Accounting Sciences is 96475.

Admission Requirements

To be eligible for admission to the Master of Philosophy in Accounting Sciences, applicants must meet the following requirements:

• An appropriate bachelor's honors degree, or an appropriate postgraduate diploma, or an appropriate 480-credit bachelor's degree with a minimum of 96 credits at NQF level 8, all in the field of Accounting Sciences.
• Candidates who are admitted on the strength of a postgraduate diploma or a 480-credit bachelor's degree with a minimum of 96 credits at NQF level 8 and who have not completed a module in research methodology may be required to complete such a module for NDP before they will be allowed to register for the dissertation.

Time Limits for this Degree

All master's and doctoral qualifications are structured over a defined period. A student registered for a 180-credit structured research master's degree must complete the study program within three years. A student may make application to their supervisor for one additional year of study.

Research Master's Degree

A research master's degree comprises a dissertation on an approved topic. Students will be expected to have a research proposal approved in the first year of study.

Research Focus Areas

The research focus areas for the Master of Philosophy in Accounting Sciences include:

• Auditing
• Accounting
• Management Accounting
• Income Tax
• Information Technology

Research Outline

Unisa's admission policy has changed, and students are now required to submit a detailed research outline for the qualification for which they apply. The research outline must include:

• Title
• Summary of topic
• Short literature review
• Expected contribution of the study
• Methodology to be followed
• Availability of the data
• List of references
• Reasons why you are interested in the topic

The research outline must align with one of the departmental research focus areas. Students should also take note of Unisa's Catalytic Niche Areas and strive to incorporate at least one of the Catalytic Niche Areas (CNAs) into their research. The CNAs include:

1. Marine studies
2. Aviation and aeronautical studies
3. Automotive
4. Energy
5. Space study and square kilometer array
6. Fourth IR and digitalization
7. Natural sciences (biotechnological studies)
8. Health studies/medicine
9. Feminist, womanist, and bosadi theorizations
10. Student support and co-curricular activities

Plagiarism of any form is unacceptable. Students must take note of Unisa's Policy for Copyright Infringement and Plagiarism.