Accounting

Taxation

Three research programmes in taxation are offered – a Master’s degree in Commerce (Taxation), a Master’s degree in Commerce (Accounting) and a PhD.  Details regarding the three programmes are set out below.   There are no specialization areas and any suitable topic in taxation is acceptable for all three programmes.

  1. MCom (Taxation) – this supervised programme comprises a course-work component with a weighting of 40%, a course-work examination with a weighting of 10% and a mini thesis with a weighting of 50%.  The course-work component comprises thirteen modules on which nine assignments are to be submitted.  The modules are based mainly on case law in the more complex areas of taxation.  The mini thesis is on a taxation topic of the candidate’s choice, subject to approval by the supervisor.  The length of the mini thesis is restricted to a maximum of 30 000 words.
  2. MCom (Accounting) – this supervised programme consists of a thesis on a taxation topic of the candidate’s choice, subject to approval by the supervisor, with a maximum length of 50 000 words.
  3. PhD – this supervised programme consists of a thesis on a taxation topic of the candidate’s choice, subject to approval by the supervisor

Research methodology – all three of the taxation programmes include a module on research methodology for self-study by candidates, which aims to provide an introduction to research methodology and the writing of a research proposal.

All of the programmes can be offered on a full-time, in attendance basis, or on a part-time, not in attendance basis.

Contact person for research degree opportunities in Taxation:  Professor Lilla Stack (e.stack@ru.ac.za)

Accounting and Finance

In Accounting and Finance, our main research interests are linked to quantitative analysis, with particular emphasis on cross-sectional and time-series regression modeling involving the links between accounting information and equity market returns, as well as asset pricing questions in an equity market context.  Within Accounting and Finance, we are currently not able to accept applications from students who wish to conduct qualitative research (such as normative analyses of accounting rules, or questionnaire-based studies), or who have critical (socio-philosophical) or behavioural (psychological) research questions.  

 We would be particularly interested in hearing from candidates who might be considering research in one of the following two broad areas:

  1. The value relevance of South African accounting information
  2. Empirical evidence on South African equity market returns

 Contact person for research degree opportunities in Accounting and Finance:  Associate Professor Mark Bunting (m.bunting@ru.ac.za)

Last Modified: Wed, 26 Jul 2017 09:06:27 SAST