Business, Commerce and Management Studies - Finance Economics and Accounting
Purpose:
The purpose of this qualification is to equip students with a broad range of knowledge that, together with skills, attitudes, and professional behavior, enables them to deliver a specified professional service as expected from a graduate entering the management accountancy profession. This qualification aims to enhance the student's understanding of the theories, research methodologies, methods, and techniques relevant to the accountancy field. Additionally, it aims to provide an understanding of how to apply this knowledge in a particular context. Specific competencies in Accounting and External Reporting, Financial Management, Management Decision Making and Control, and Organisational and Integrated Management are included.
Rationale:
This qualification aims to provide South Africa with graduates who are competent in the field of accountancy and have the capacity to understand and function in the economic and business environment as professional management accountants.
The application of Associated Assessment Criteria is evident throughout the achievement of Exit Level Outcomes. A thorough understanding and analysis of fundamental terms, concepts, principles, and theories are demonstrated. Students are able to independently validate information, evaluate sources, and apply appropriate methods of scientific inquiry within the discipline.
Furthermore, students critically reflect on complex problems within the discipline, introducing changes to related practices. Professional and ethical conduct is maintained in academic and discipline-related settings, with a keen awareness of societal and cultural considerations.
Effective communication of scientific understanding and personal opinions is displayed through written and oral arguments, utilizing discipline-specific language and technology. Students effectively collaborate within teams, taking on leadership roles in scientific projects while managing their learning activities and progress.
Integrated assessment practices align with the institution's Assessment and Moderation Policy, clearly communicating assessment criteria based on SAQA level descriptors. Formative assessment is regularly implemented through tests and assignments, while summative assessment evaluates the key outcomes of the qualification. Integrated assessment across modules is facilitated through a comprehensive project assignment, ensuring a holistic evaluation of the qualification's objectives.
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