Postgraduate Courses in Accounting

Postgraduate Diploma in Commerce (PGDipCom)

This one-year course of study is similar to the Honours fourth year, except that students are not required to write a dissertation. Students are required to enrol in four ACCT 400-level papers.

The programme is an academically challenging and rigorous. Students are expected to have attained B+ or better average grade throughout their undergraduate studies.

The programme is primarily intended for those students who wish to specialize further in accounting for the purpose of enhancing their qualifications and career prospects.

Master of Business (MBus)

The MBus provides the opportunity for students to enhance their qualifications and career prospects by undertaking postgraduate study and applied research. It has been developed in response to demands in the market place where applied research skills are becoming essential attributes for an employee.

A candidate for the MBus must be a graduate in Commerce, Business Studies or an equivalent. The MBus in Accounting requires a total of 216 points: 144 points from ACCT 401 – ACCT 413 or other approved papers, plus ACCT 590 Research Topic (36 points) and ACCT 591 Project Report (36 points).

A full-time candidate must complete the requirement of the degree within eighteen months (three semesters), and a part-time candidate within three years, of commencing the course.

Admission to the course is subject to the approval of the Assistant Vice-Chancellor (Commerce).

Master of Commerce (MCom)

A candidate for this degree must have successfully completed the degree of BCom (Hons) or have completed the requirements for the Postgraduate Diploma in Accounting, including ACCT414 and ACCT415 or ACCT359. The Master’s degree is by thesis only and the research topic for the thesis must be acceptable to the Head of Department and to the Department’s Postgraduate Committee.

This degree is primarily intended to help qualify one for university teaching, but is also a useful degree for enhancing one’s qualifications and general career prospects.

Admission to the course is subject to the approval of the University Senate.

Doctor of Philosophy (PhD)

This degree is the highest degree conferred. The Doctor of Philosophy is primarily intended to help qualify one for university teaching, but is also a useful degree for enhancing one’s career prospects in specific industries that demand a very high level of research skills.
A prospective candidate for Doctor of Philosophy is expected to have a Bachelor's degree with first or upper second class honours or equivalent (including a research component) or a Master's degree (including an appropriate research component). Possession of a Master's degree or other postgraduate qualification (such as a professional diploma) which does not have a substantial research component will not automatically be regarded as a qualification for entry to the PhD programme. In special circumstances, a prospective candidate who does not have these formal qualifications, but can demonstrate appropriate equivalent research experience, will also be considered for admission.
The expected length of study for a PhD is three years for full-time candidates and six years for part-time candidates. Information pertaining to student fees (tuition), the availability of scholarship and financial support, teaching/research assistance opportunities, etc. can be found at http://www.otago.ac.nz/study/phd/handbook/.
When seeking entry, a prospective candidate should send the following information to the Director of the Ph.D. Programme, Professor Ralph Adler:

1. A research proposal, which provides a clear statement of the research question(s), cites relevant and appropriate literature, describes the likely sample, and presents a time line for the research. The research proposal is typically 20-25 pages in length.

2. A full and current CV.

3. A complete set of academic transcripts.

4. If the prospective candidate desires, an indication of a likely supervisor.

During the writing of the research proposal, the prospective candidate is most welcome to contact the Ph.D. Programme Director or any other staff member of the Department whose research expertise more closely aligns with the expected PhD topic, for the purpose of gaining further advice. The Department has a strong scholarship focus, including a passion for and dedication to the supervision of student research.

Staff members available to supervise PhD research and their areas of research expertise are:

Kate Wynn-Williams BA BCom PGDipCom PhD RGON
Room 4.07, Telephone: 479-8151
E-mail: kwynn-williams@business.otago.ac.nz
Research Interests:
Accounting and management issues relating to health and education

Ralph Adler BA MBA PhD CPA
Room 4.14, Telephone: 479-8453
E-mail: radler@business.otago.ac.nz
Research Interests:
Organisational Decline
Strategic Management Accounting
Management accounting changes and new production processes
Active student learning

John Burke BSc(Hons) MBA PhD
Room 4.13, Telephone: 479-8071
E-mail: jburke@business.otago.ac.nz
Research Interests:
Capital markets
Real options
History and philosophy of science

David Lont BCom(Hons) PhD ACA
Room 4.08, Telephone: 479-8119
E-mail: dlont@business.otago.ac.nz
Research Interests:
Audit pricing
Capital market research
Accounting theory and standard setting

Gregory Liyanarachchi BCom MAcc PhD
Room 4.50, Telephone: 479-8070
E-mail: gliyanarachchi@business.otago.ac.nz
Gregory’s current research projects include: time budget pressure and its effects on auditors and audit quality; corporate information disclosure; the role of accounting intellect in rule setting processes; competing conceptions of accountability; sociology of professions with special emphasis on the accounting profession; accounting education.

Carolyn Stringer BBus(Hons) MBus PhD CMA ASA
Room 4.10, Telephone: 479-5299
E-mail: cstringer@business.otago.ac.nz
Research Interests:
Performance management and management control systems

Rosalind Whiting BSc MCom DipEnSt PhD
Room 4.38, Telephone: 479-8109
E-mail: rwhiting@business.otago.ac.nz
Research Interests:
Accounting treatment of intellectual capital and intangible assets
Career and gender issues in the accounting profession
Active-based student learning in accounting

Elena Poletti BA PhD DipArts DipCom MCom
Room 4.32, Telephone: 479-8108
E-mail: epoletti@business.otago.ac.nz
Research Interests:
Fiscal Responsibility Act
Roles of accounting within the publicly funded science system
Accounting in faith communities
Accounting for the public sector
Women and budgeting

Paul Theivananthampillai BA MCom (Hons) PhD
SAP Consultant: Strategic Enterprise Management
Room 4.16, Telephone: 479-8117
E-mail: priyan@business.otago.ac.nz
Research Interests:
Strategic management
Control systems
Balanced scorecard
Performance management
Research methods
Enterprise systems
Strategic enterprise management
Risk management
Corporate financial management
E government
Business value of information technology
Intellectual capital