The 120-point MCom in Accounting by thesis follows a previous Bachelor of Commerce with Honours in Accounting, or a similar honours degree. The MCom by thesis is for those graduates who wish to undertake a substantial independent research project. This gives them the opportunity to build on their experience in the Honours programme, and apply their new research skills to further specialise in an area of accounting of their own choosing.

It is a good choice for honours graduates who want to undertake further research without the lengthy time commitment that a PhD represents. The Master's thesis can be completed in two trimesters; the maximum period of enrolment is 12 months full time or two years half time.