University of Pretoria Yearbook 2024

MPhil (Business Management) with specialisation in

Critical Accounting (Coursework) (07255289)
Department Business Management
Minimum duration of
1 year
study
Total credits 180
NQF level 09

Programme information
In South Africa, the accountancy profession is undergoing a period of intense scrutiny and a lack of public trust.
This Master’s programme specifically targets professional accountants and auditors and engages critically with
the evolving roles and responsibilities of the broader topic of the role of accounts in society.

Admission requirements
1. Relevant honours degree
or
relevant postgraduate diploma (PGDip)
2. A cumulative weighted average of at least 65% for the honours degree or postgraduate diploma
3. Membership of an acknowledged accounting body

Additional requirements
1. A candidate may be refused admission to a master’s degree by the relevant head of department/Postgraduate
Committee if they do not comply with the standard of competence in the subject as determined by the
department – with the proviso that a candidate who does not comply with the required level of competence,
may be admitted, provided that they completes additional study assignments and/or examinations.
2. The relevant head of department/Postgraduate Committee may set additional admission requirements.
3. Specific departments have specific requirements for admission.
4. The number of students will be determined in line with the growth strategy of the University of Pretoria as
approved by the Executive.
5. Allowance will be made for the diversity profile of students.

Other programme-specific information

There will not necessarily be an intake of new students for each degree every year. It remains the applicant’s

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responsibility to ensure that the degree they wish to apply for, will indeed be offered.

Examinations and pass requirements

The pass mark for both a mini-dissertation/research article is 50%. The provisions regarding pass requirements
for dissertations, contained in General Academic Regulation G36, apply with the necessary changes to mini-
dissertation/research articles.
A pass mark of at least 50% is required in the examination of each module.

Research information
Mini-dissertations, curricula and modules
1. The degree programme requires that a mini-dissertation/research article /research article must be submitted
in a field of study chosen from the fields covered for the honours degree,
2. Information on modules, credits and the syllabus is available in the yearbook.
3. A module in Research Methodology is compulsory in all programmes. The Dean may, on the recommendation
of the relevant head of department/Postgraduate Committee, waive the prerequisites.
4. Sufficient number of bound copies/e-copies of the mini-dissertation/research article must be submitted to the
departmental Postgraduate Committee after permission is granted by the supervisor.

Article for publication

The Dean may require, before or on submission of a mini-dissertation/research article, the submission of a draft
article for publication to the supervisor. The draft article should be based on the research that the student has
conducted for the mini-dissertation/research article and be approved by the supervisor concerned. The
supervisor should then have the opportunity to take the paper through all the processes of revision and
resubmission as may be necessary and/or appropriate in order to achieve publication.
Submission of mini-dissertation/research article
A mini-dissertation/research article is submitted to the departmental Postgraduate Office, before the closing date
for the various graduation ceremonies as announced annually.
For examination purposes, a student must, in consultation with the supervisor, submit a sufficient number of
bound copies and/or e-copies of the mini-dissertation/research article, printed on good quality paper and of good
letter quality, to the departmental Postgraduate Office. Permission to submit the mini- dissertation/research
article in unbound form may be obtained from the supervisor concerned on condition that a copy of the final
approved mini-dissertation/research article is presented to the examiners in bound format or electronic format

Pass with distinction

● Obtain a Cumulative Grade Point Average (CGPA) of at least 75% as well as at least 75% for the mini-
dissertation/research article.
● Complete the degree within a maximum period of two years.
● Only the final mark of the first attempt to pass the modules or dissertation will be considered.
● The CGPA will not be rounded up to a whole number.

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Curriculum: Final year
Core modules
Research methodology: Responsible leadership 807 (NME 807)
Module credits 20.00
NQF Level 09
Prerequisites No prerequisites.
Contact time 15 contact hours
Language of tuition Module is presented in English
Department Business Management
Period of presentation Semester 1
Module content
The focus of this module is to assist students to conceptualise their research projects and finalise their research
proposals.

Strategic management 811 (OBS 811)

Module credits 20.00
NQF Level 09
Prerequisites OBS 320 or equivalent and admission to relevant programme
Contact time 2 days of interactive simulation, 3 days of lectures
Language of tuition Module is presented in English
Department Business Management
Period of presentation Semester 1 or Semester 2
Module content
Key principles and concepts of strategy and strategic management; competitive strategy; emergent and
deliberate strategy; formulation of strategy; analysis of the external and internal environment; stakeholder
analysis; competitive advantage; shareholder value; strategy and performance; hyper-competition; corporate
and business level strategy. An advanced strategic management simulation that is online and interactive to
apply strategy principles, and to foster team collaboration.

Business in society 820 (OBS 820)

Module credits 25.00
NQF Level 09
Prerequisites No prerequisites.
Contact time 1 lecture per week
Language of tuition Module is presented in English

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Department Business Management
Period of presentation Semester 1 or Semester 2
Module content
The aim of this module is to develop an understanding of the role of business in a complex multi-stakeholder
society. The module will reflect on the state of major sustainability systems (natural environment, society and
economy) and the role and impact of business on those. Some of the topics covered within this module include:
politics and business, sustainable development, environmental sustainability, social justice, corporate
citizenship, systems thinking and reflective practice.
An explicit transdisciplinary approach will be followed but the module will be anchored in a framework for
reflective and critical practice.

Critical accounting 823 (OBS 823)

Module credits 25.00
NQF Level 09
Prerequisites No prerequisites.
Contact time 2 discussion classes per week
Language of tuition Module is presented in English
Department Business Management
Period of presentation Semester 1
Module content
Critical investigation into the public interest responsibilities of the professional accountants and auditors, and
the way that these responsibilities are evolving.

Mini-dissertation: Critical accounting research article 870 (OBS 870)

Module credits 90.00
NQF Level 09
Prerequisites NME 804
Language of tuition Module is presented in English
Department Business Management
Period of presentation Year
Module content
This module equips the student to conduct independent research by executing a research project on a relevant
topic, of which the findings are reported in an academic article.

General Academic Regulations and Student Rules

The General Academic Regulations (G Regulations) and General Student Rules apply to all faculties and

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registered students of the University, as well as all prospective students who have accepted an offer of a place at
the University of Pretoria. On registering for a programme, the student bears the responsibility of ensuring that
they familiarise themselves with the General Academic Regulations applicable to their registration, as well as the
relevant faculty-specific and programme-specific regulations and information as stipulated in the relevant
yearbook. Ignorance concerning these regulations will not be accepted as an excuse for any transgression, or
basis for an exception to any of the aforementioned regulations. The G Regulations are updated annually and
may be amended after the publication of this information.

Regulations, degree requirements and information

The faculty regulations, information on and requirements for the degrees published here are subject to change
and may be amended after the publication of this information.

University of Pretoria Programme Qualification Mix (PQM) verification project

The higher education sector has undergone an extensive alignment to the Higher Education Qualification Sub-
Framework (HEQSF) across all institutions in South Africa. In order to comply with the HEQSF, all institutions are
legally required to participate in a national initiative led by regulatory bodies such as the Department of Higher
Education and Training (DHET), the Council on Higher Education (CHE), and the South African Qualifications
Authority (SAQA). The University of Pretoria is presently engaged in an ongoing effort to align its qualifications
and programmes with the HEQSF criteria. Current and prospective students should take note that changes to UP
qualification and programme names, may occur as a result of the HEQSF initiative. Students are advised to
contact their faculties if they have any questions.

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