INFORMATION BROCHURE & APPLICATION FOR 2016/7

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1 INFORMATION BROCHURE & APPLICATION FOR 2016/7 DOCTORAL DEGREE (PhD/DCom) ACCOUNTING AUDITING TAXATION Department of Accountancy Faculty of Economic and Financial Sciences 1

2 1. INTRODUCTION The Department of Accountancy offers the following PhD qualifications: PhD in Accounting PhD in Auditing PhD in Taxation The department identified the following broad research areas within each discipline: ACCOUNTING AUDITING TAXATION Accounting theory Accounting standards interpretation Financial statement analysis Computer auditing Corporate governance Internal auditing Tax administration Tax compliance Tax law interpretation and analysis It is also possible to do research in History or Education in each of the three disciplines. This document sets out the application and registration procedures for enrolling for a PhD in the Department of Accountancy. 2. PROCESS OF APPLYING AND REGISTERING FOR THE PhD APPLY ONLINE FIRST ADMISSION REQUIREMENTS APPLICATION AT THE DEPARTMENT SELECTION PANEL REGISTER FOR RESEARCH PROPOSAL (6-9 MONTHS) REGISTER FOR THESIS (MAX 3 YEARS) 2

3 ONLINE APPLICATION AT UJ All prospective candidates are required to apply online at UJ before they continue with the process to be selected and admitted to the PhD. If uncertain whether you qualify, please contact the Head of Postgraduate Programs at the Department of Accountancy, Prof Danie Coetsee at Admission to the PhD is subject to the process and requirements set out below. ADMISSION REQUIREMENTS Any application for a PhD will be evaluated based on the rules of access and the additional criteria identified below. RULES OF ACCESS A candidate who is in possession of a University-based Accounting, Auditing or Taxation oriented Master s qualification on NQF level 9 may apply for admission to this qualification. Alternatively any other related qualification may be considered with a program specific minimum level of competency on NQF level 9 and related experience, which is considered relevant and sufficient by the Department of Accountancy. International Students Applicants need to comply with additional requirements and therefore you must please contact the International Office at ( or visit the UJ website). ADDITIONAL CRITERIA PhD applications will be considered based on the following additional criteria: Quality of previous dissertation or other research report of your Master s degree. Availability of a skilled supervisor in the identified area of research. Adequate supervision capacity in the Department. Satisfactory rating during the presentation by candidate to a selection panel (see point 3). 3

4 APPLICATION AT THE DEPARTMENT The following documentation must be submitted electronically to Ms. M Pienaar at or can be handed in personally at the Department of Accountancy Postgraduate office at 4 Goring Ave, Aucklandpark, during office hours. Latest CV (including contact details). Complete Academic Record. Copy of your minor dissertation or other research report completed for the Master s degree. A document providing a short description of the intended research topic written in a scholarly manner (2-3 pages maximum). Please note that this is not a formal or complete research proposal document but must clearly state the proposed research title, research problem, research objective and research approach. International students: SAQA evaluation certificate and International English Language Testing System (IELTS) results if the previous studies were not conducted in English. THE DUE DATE FOR SUBMISSION OF THE ABOVE DOCUMENTS ARE: To be considered for the June presentations 16 May 2016 To be considered for the November presentations 31 October 2016 SELECTION PANEL Candidates who meet the admission requirements and who are considered to have a viable research idea will be invited to present their research idea to a selection panel consisting of potential supervisors for the proposed study. The selection panel meet twice a year (in early June and November). During this meeting, potential candidates will be required to do a minute presentation of their research idea to the panel. The panel will assess the viability of the proposed research. Feedback of the decision taken by the panel will then be communicated to the applicant. The presentation should include at least the following: Background and research problem (or hypothesis). Objective of the research. Proposed research methodology. Expected contribution of the research. 4

5 Demarcation of the study. Presentations should preferably be done using slides and should not exceed 20 minutes and candidates must be prepared to answer questions set by the panel regarding their research idea. THE DATES FOR THE PRESENTATIONS TO THE SELECTION PANEL ARE AS FOLLOWS: For possible registration in July June 2016 For possible registration in January November 2016 Feedback of the decision taken by the panel will be communicated to the applicant within 10 days. REGISTRATION FOR THE RESEARCH PROPOSAL Candidates approved by the selection panel will be required to first register for a six month period during which a proposal must be developed under the guidance of a supervisor. The candidate is expected to complete the research proposal during this period. Once the proposal has been accepted, the candidate can progress to register for the PhD. The six months proposal development period will commence in July or January each year. To guide the candidate during the development of the proposal, a doctoral promoter will be allocated to the candidate. Candidates are encouraged to make use of University resources to assist their scholarly development. These resources include, but are not limited to: Research workshops offered by the UJ Postgraduate School. UJ Library and databases. Academic writing development offered by the Academic Development Centre. UJ Statistical Consultation Services. At the completion of the research proposal phase, the candidate, through the doctoral promoter will submit the proposal to the Departmental Higher Degrees Committee (DHDC) for consideration and approval. The candidate will then be invited to present the proposal to the Departmental Higher Degrees Committee (DHDC) for approval. On successful defence of the proposal, the candidate may register for the PhD. Ethical clearance from the Faculty Ethics Committee must also be obtained prior to the collection of data. Should the candidate fail to meet the requirements of submitting and presenting an acceptable research proposal within six months, the candidate will be presented with an 5

6 additional three months opportunity to successfully meet the requirements. No further opportunities will be presented to candidates subsequent to this. REGISTRATION FOR THE PhD The minimum time for full-time or part-time registration for the PhD is 24 months and the maximum time is 48 months. Extension to the above requires a recommendation by the supervisor and HOD and approval by the Faculty Higher Degrees Committee (FHDC) and Executive Dean. Extension will only be granted in exceptional circumstances. 3. FEES During the six months proposal development phase a pre-registration fee is payable. Thereafter, when registered for the PhD, the full fees apply per year. Candidates must reregister annually until they have completed their studies, subject to the maximum period of enrolment. For further information regarding fees, contact Mr Nathaniel Mudzunga, Snr Faculty Officer: Postgraduate Studies (M & D) of the Faculty of Economic & Financial Sciences at or The Department of Accountancy wishes you the best with your application Prof. D. Coetsee Chair of Departmental Higher Degrees Committee Department of Accountancy Tel

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