ASSIGNMENT 7 2026
PORTFOLIO
UNIQUE NO.
DUE DATE: 4 SEPTEMBER 2026
, Capstone in Accounting Sciences - CAS3701
Assignment 7 Portfolio 2026 Part 1
TASK 1: ADHERENCE TO PORTFOLIO INSTRUCTIONS
I have adhered to the portfolio instructions provided for CAS3701 Assessment 7. The
portfolio has been prepared using Arial font, size 11, with 1.5 line spacing and justified
alignment. The required portfolio tasks and their respective rubrics have been included,
and the completed assessment will be submitted as a single PDF document through the
designated UNISA submission platform.
I have also ensured that the portfolio is properly organised, that the required sections
are completed, and that references are presented consistently where applicable.
TASK 2: SELF-MANAGEMENT AND SELF-DEVELOPMENT
2.1 Conceptual Understanding of Critical Thinking in Accounting and the 4IR
Critical thinking is the ability to examine information carefully, question assumptions,
evaluate available evidence and use logical reasoning before reaching a conclusion or
making a decision. It requires a person to avoid accepting information at face value and
instead consider whether the information is reliable, relevant and sufficient.
Critical thinking is particularly important for professional accountants in the Fourth
Industrial Revolution (4IR) because technology is changing the nature of accounting
work. CAS3701 Learning Unit 1 explains that the 4IR involves the interconnectivity of
technologies and the blurring of the boundaries between the physical, digital and
biological spheres. It also highlights that activities traditionally performed by
accountants, including basic bookkeeping, taxation and financial reporting, are
increasingly being automated.