Honours Degree in Accounting

In recent years, the BCom Honours degree has attained importance as the mark of high academic performance in Commerce. Employers of accounting graduates have indicated their approval of our programme, many of them looking to Otago Honours graduates as their first recruitment source.

The purpose of the Honours programme in Accounting is to offer to self-motivated students of above-average ability the following benefits:

• The opportunity to develop powers of analysis, criticism and expression;
• an enhanced capacity to think constructively and to develop and defend their own points of view;
• a fuller appreciation of their chosen field of study;
• stimulation through critical appraisal and examination of areas where conflicting views exist;
• an opportunity to develop research skills.

Entry Requirements

The programme, which students normally enter at the start of their second year, is made up of Honours 2, 3, and 4, each comprising a year’s study. Entry to the programme is limited to full-time students who have high grades in the first-year accounting papers, supported by good marks in their other subjects.

The Content of the Papers

In Honours 2, students enrol in the core papers ACCT 211, 213 and 222. In addition, Honours students will enrol in ACCT 259, an 27 point full-year paper which will expand on the theoretical issues dealt with in the core accounting papers, and address contemporary research issues.

Additional papers totalling 54 points, including 18 points at 200-level must also be studied in this year. Most students choose to study the three Business Law papers to meet the NZICA requirements.

Honours 3 students will be required to enrol in the core accounting papers at 300-level, ACCT 302 or ACCT 307, ACCT 310 and ACCT359.

In addition, Honours students will choose a fourth paper from a wide variety of 300-level 18 point accounting papers, and additional papers to give a total of at least 360 points cumulatively. Again, most students choose to study the Professional Accountancy papers, ACTP 311 and ACTP 312, in this year.

The purpose of these papers is to facilitate the students’ conception, evaluation and execution of accounting research. The papers will cover topics such as research methods, research evaluation, research frontiers in accounting, the impact of research on practice, and research proposal formulation.

Honours 4 students, in their final year, will complete a dissertation or case study for ACCT 480 and will also take three other papers chosen from a selection of accounting electives. See the 4th year honours and post-graduate students Handbook for more details on resources, dissertation preparation and assessment procedures. In addition, see the following link for library resources on thesis preparation.