Unisa College of Accounting Sciences

Department of Financial Intelligence

2017 masters and doctoral research focus areas
Departments Financial Intelligence
Discipline Taxation
Research Focus Fiscal policy compliance and impact with specific focus on Small, Medium and Macro
Area Enterprises (SMMEs)

Supervision Team Dr SA Smulders

Prof JS Wilcocks
Mrs M Ungerer
Mrs A Heyns
Mrs N Thoothe
Mrs AI Becker
Mrs MM Pretorius

Name Academic Profile Capacity (includes current

students)
Dr SA Smulders Sharon Smulders is a contract worker in the Department CAPACITY:
of Financial Intelligence and completed her masters and Up to 3 Masters students and
doctoral degrees in SME tax compliance costs. She 5 Doctoral students (if limited
joined UNISA in 2015 and is involved with tax education other Tuition responsibilities)
and the supervision of students on various issues.
Sharon obtained her PhD(Tax) from the University of CURRENT STUDENTS:
Pretoria and is a CA(SA). She has done research for the 2 PhDs
World Bank and SARS and her research on SMEs was 1 MPhil Masters
used by the Davis Tax Committee. She is also an author
on a Taxation textbook.
Prof JS Wilcocks Jolani Wilcocks is an associate professor in the CAPACITY:
Department of Financial Intelligence and completed her Up to 2 MPhil Masters or
masters degree in Value-Added Tax. She joined UNISA Up to 4 MCompt Masters
in 2002 and was mainly involved with tax education and CURRENT STUDENTS:
the supervision of students on business tax. Jolani 4 MPhil Masters students
Wilcocks holds a MCom(Taxation) from the University of
Pretoria and is a CA(SA). She also has a good
understanding of Accounting Education and has
published on this topic and is an author on a leading
Taxation textbook. She is currently busy with her PhD
studies in Accounting Sciences.
Mrs M Ungerer Mari Ungerer is a senior lecturer in the Department of CAPACITY:
Financial Intelligence and completed her masters study Up to 1 MPhil Masters or
on the non-profit sector. She joined Unisa in 1996, Up to 2 MCompt Masters
working in corporate, individual and value-added tax. students
Mari holds a MCom (Taxation) from the University of CURRENT STUDENTS:
Pretoria and is a CA(SA). She is a co-author on a 2 MPhil Masters students
Taxation textbook and is currently busy with her PhD in
Taxation.
Mrs A Heyns Alicia Heyns is a senior lecturer in the Department of CAPACITY:
Financial Intelligence and completed her masters study Up to 1 MPhil Masters or
LLM Specialising in Taxation. She joined Unisa in Up to 2 MCompt Masters
2007, mainly working in company tax. She is also a students
 contributor on a leading Taxation textbook. CURRENT STUDENTS:
3 MCompt Masters students
Mrs N Thoothe Neo Thoothe is a senior lecturer in the Department of CAPACITY:
Financial Intelligence and completed her masters study Up to 1 MPhil Masters or
MCom (Taxation). She joined Unisa in 2013, mainly Up to 2 MCompt Masters
working in company tax. CURRENT STUDENTS:
None
Mrs AI Becker Annette Becker is a senior lecturer in the Department of CAPACITY:
Financial Intelligence and completed her masters study Up to 1 MPhil Masters or
on fraud tax. She joined Unisa in 2002 mainly working in Up to 2 MCompt Masters
the fields of trusts and dividends. Annette Becker holds CURRENT STUDENTS:
a MCom(Taxation) from the University of Pretoria and is 2 MCompt Masters student
a CA(SA). She has published on teaching practices in
taxation education and is also a co-author on a Taxation
textbook. She is currently busy with her PhD in Taxation.
Mr MM Pretorius Maretha Pretorius is a senior lecturer in the Department CAPACITY:
of Financial Intelligence and completed her masters Up to 1 MPhil Masters or
study on SMEs. She joined Unisa in 2008, working in Up to 2 MCompt Masters
companies and individual tax. Maretha holds a MCompt CURRENT STUDENTS:
(Taxation) from UNISA and is a CA(SA). She is 1 MPhil Masters
currently busy with her PhD in Taxation.
Model of supervision Candidates will be allocated to a supervisor but will be required to work independently within
the requirements of higher degree studies.
Selection criteria: In addition to the admission criteria contained in the myChoice brochure, the acceptance of
MPhil (Accounting potential students is based on the following criteria:
Sciences) and DCom Suitability and viability of the intended research;
(Accounting) Adequate supervisory capacity and research expertise in the discipline or department;
An approved selection procedure which is in line with Unisas policies on equality and
diversity in the discipline or department.

You are therefore required to prepare a five-page expression of intent essay. This essay
will be used to rank the applications based on the criteria stated in the first two bullets. The
expression of intent essay must include the following COMPULSORY elements:
Personal motivation to pursue studies in this topic (maximum 60 words)
Topic
Short literature review (with text references using Harvard)
Potential contribution of the study
Research problem /research question
Proposed aim of the study/objective
Proposed methodology
List of references (use Harvard Referencing method)

Research Focus Fiscal policy research investigates the development of tax policy, its impact or effectiveness.
The following areas of research are covered in this focus area:
Effect of specific fiscal policies on taxpayer or beneficiary behaviour
Impact of fiscal policy on the business activities and compliance behaviour of
taxpayers
Development of fiscal policy compared to other jurisdictions.

Fiscal policy research can encompass a broad range of social science researchers in the
disciplines of accounting, law and economics and sociology. The majority of research in the
focus area investigates the perceptions of parties influence by a specific policy or
comparative development studies. Both quantitative and qualitative research are also
equally suited to research of this focus area.

The role of small and medium enterprises (SMEs) to any economy is critical. The UNISA
team has a group of specialist SME researchers that are currently focusing on the following
research areas:
The tax compliance perceptions of SMEs;
The tax compliance costs for SMEs;
The effect of monetary and fiscal policy on sustainability of SMEs; and
The challenges facing SMEs that hinder their growth.

 This research is not limited to a South African perspective and international research
(especially amongst African or BRICS countries) is also considered a research focus area
for this team.

Selection procedure 1. Apply for a student number - follow the steps outlined in
http://www.unisa.ac.za/apply
2. Apply for a space in one of the research focus areas by the dates stated using the
online application process and attaching the essay of intent and other documentation
requested.
3. Staff members from the relevant registration support department review that you have
provided the required information and that your qualifications meet the criteria for
admission to the degree. Only complete and qualifying applications are sent to the
relevant academic department for consideration.
4. The departmental selection procedure takes place during December 2016 and January
2017. The selection process firstly ranks the applications of the candidates within each
focus area, based on the criteria stated above, so the content and quality of the
expression of intent essay is important. The focus areas indicate the expertise in the
department, therefore applications in the focus areas tend to be considered before
those applied for under Other. Where adequate supervision capacity exists,
applications beyond the focus areas will be considered, especially where a high quality
essay of intent indicates a suitable and viable topic and a supervisor with the expertise
is available. The highest ranked applications are then reviewed for equality and
diversity. The applications are therefore ranked to match the number of applications with
the available supervision capacity and expertise, while taking equality and diversity into
account.
5. Generally, you should be notified of the outcome of your application during February
2017. The notification will be done by staff from the relevant registration support
department.
Documents to One-page abbreviated CV including:
support the Academic qualifications
application in Work experience
addition to the Contact details
Expression of intent Previous research, if any
essay
Recommended You will be required to write an essay of intent on your own. Normally when you decided to
reading do a Masters or Doctoral study, you have an idea in mind or a topic that interest to you. The
expression of intent essay is therefore your initial documentation of the idea which has been
developed into a rough topic in the chosen field of study. You therefore need to take the
idea and review recent literature on the area of interest to establish what has already been
done and whether the research problem is topical and sufficient sources exist.
As part of the research process, you are aiming to find a research problem/question. What
you intend doing in your study to address the research problem or answer the question (the
objectives) will be the focus of your proposed study. There should be sources available at
your local library and the following reading list will help you understand the research
process:
Biggam, J. 2011. Succeeding with your Masters Dissertation: a step by step handbook.
Berkshire: Open University Press.
Mouton, J. 2001. How to succeed in your Masters and Doctoral studies. Pretoria: Van
Schaiks.
Hofstee, E. 2006. Constructing a good dissertation: a practical guide to finishing a Masters,
MBA or PhD on schedule. Johannesburg: EPE. (Available from the following website:
www.exactica.co.za).
Trafford, V & Leshem, S. 2008. Stepping stones to achieving your Doctorate. Berkshire,
England: Open University Press.

As part of your essay of intent you need to indicate how you will complete your research, the
following reading list will help you understand research methodology:
Leedy, P.D. and Ormrod, J.E. 2010. Practical research: planning and Design. Eight editions.
New Jersey: Pearson Education, Inc.
Ryan, B, Scapens, RW & Theobald, M. 2002. Research method and methodology in
finance and accounting. 2nd edition. London: Thomson.
Salkind, MJ. 2009. Exploring research. Upper Saddle River, NJ: Pearson Education
International.

 A link to Library guides on Unisas Library home page is another source of information. You
can consult the completed Theses and dissertations portal under the institutional repository
in the Library to familiarise yourself with what is required to complete you qualification. You
can also search the aspects of the research process you would probably like to know more
about on YouTube, for example: how to develop a good research topic; the literature review;
academic writing; research methodology; etc. You will note that many of these YouTube
videos are from academics at universities. The videos will obviously not replace the more
detailed reading that you will need to do if your application is successful, but they provide a
fair source of background information on the research process which should assist you both
in the writing of the required essay and continuing with the study if your application is
successful. Also visit the NQF level descriptors on the SAQA website
http://www.saqa.org.za/# to differentiate between what is expected at NQF level 9 for a
Masters study and level 10 for a Doctoral study.

Discipline Management Accounting

Research Focus Although the Department also specialises in Management Accounting, no research
Area focus areas have been identified for 2017 due to no capacity being available.