06 UC/11- PhD/2
UNIVERSITY OF CANTERBURY
Te Whare Wānanga o Waitaha
CUAP Proposal-New Qualification/Subject 2011
Section A
Proposal Description
Purpose of the proposal
The purpose of this proposal is to introduce three new subjects – Accounting, Taxation, and
Information Systems – into the list of subjects for the Degree of Doctor of Philosophy (PhD).
Justification
This proposal should be seen in the context of changes in 2011 to the overall degree structure for the
Faculty of Commerce, in which a series of majoring subjects have been and are being created. Three
new majors were created: Accounting, Taxation and Accounting, and Information Systems; the
existing major in Accounting and Information Systems was discontinued.
This proposal is intended to align the PhD degree with these changes as well as proposed changes to
the subject designations for higher degrees including the Bachelor of Commerce with Honours and
the Master of Commerce so that the PhD may be awarded likewise in the subjects of Accounting,
Taxation, and Information Systems, and may no longer be awarded in the subject of Accounting and
Information Systems. The proposal ensures that the Doctor of Philosophy degree reflects the proposed
changes to the structure of associated higher degrees (i.e. Master of Commerce) in respect of majoring
subjects.
The proposal clarifies the PhD qualification in terms of sub-disciplines recognised within the
Department of Accounting and Information Systems and the College of Business and Economics. It
reflects the strategy of the University of Canterbury to be more responsive to and clearer in the global
market of English-language qualifications, and for students and academics it is a rational follow-on
from other degree level qualifications such as the Bachelor of Commerce with Honours and the
Master of Commerce. The proposal reflects the teaching and research specialisations of academic
staff.
Acceptability
Consultation was initially carried out as part of the change process to the Bachelor of Commerce
degree. The proposal to align higher degree programmes with the changes to the Bachelor of
Commerce was also endorsed by an internal review of the Bachelor of Commerce in 2009.
This proposal was circulated to the members of the Department of Accounting and Information
Systems (ACIS), including the Head of Department, the postgraduate studies committee, and heads of
the discipline groups (i.e. Accounting, Taxation and Information Systems). The proposal has also
been discussed at a departmental meeting. Feedback received has been incorporated into the final
proposal. Within the University, feedback has been sought from other faculties, the Academic
Development Group, AQUA, the Library, ICT and the UCSA. The proposal has strong external
support from the New Zealand Institute of Chartered Accountants (NZICA), members of the College
Advisory Board and Andrew Smith, Professor of Accounting at Victoria University, Wellington
Goals of the programme
The aims of the programme and academic rationale are consistent with the existing PhD programme
offered in the Department of Accounting and Information Systems and will be the same as for those
students who have already completed their PhD programme of study in Accounting and Information
Systems.
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The objective of the introduction of a PhD in Accounting / Taxation / Information Systems is to
highlight the opportunity for postgraduate students to specialise in Accounting, Taxation or
Information Systems and to be awarded their degree in their specific subject area (i.e. Accounting,
Taxation or Information Systems). This award will also recognise each of the three subject areas –
Accounting, Taxation, and Information Systems – as independent of and distinguished from the
combined discipline of Accounting and Information Systems in which the subjects of Accounting,
Taxation and Information Systems have traditionally been included as sub-disciplines at the
University of Canterbury.
Graduate profile
On completion of their programme of study, students who have been awarded the Degree of Doctor
of Philosophy will have demonstrated the ability to:

Create knowledge through original research in their areas of specialization.

Produce a dissertation, or equivalent, that demonstrates personal integration of, and original
intellectual contribution to, a field of knowledge within their chosen subject of Accounting,
Taxation, or Information Systems.
Each of these learning goals will be addressed with the introduction of specialist PhD degrees in
Accounting, Taxation, and Information Systems in which the respective subject areas of Accounting,
Taxation, and Information Systems are the focal discipline of study.
Outcome statement
Graduates will be able to conduct original research and to produce a scholarly dissertation or
equivalent which makes an original contribution to the academic literature within their chosen subject
(Accounting or Taxation or Information Systems). Graduates will be qualified to pursue university
level research and/or teaching careers or to take on senior level positions within a wide range of
public and private sector organisations.
Programme overview
This proposal is consistent with the existing PhD programme offered in the Department of
Accounting and Information Systems. The purpose of this proposal is to introduce three new subject
areas in which this degree may be awarded.
Consistent with current regulations for the Degree of Doctor of Philosophy and prior to enrolling in a
course of study for this degree, candidates will need to have been approved as a candidate for the
degree by the Dean of Postgraduate Research and in accordance with the requirements for enrolment
as specified in the Schedule and Regulations for the Degree of Doctor of Philosophy.
In accordance with these regulations, students are required to complete all requirements for the PhD
degree in line with the thesis requirements and time limits set out in the Commerce Graduate and
Postgraduate Qualification Time Limit Schedule. Once enrolled, students are required to develop a
research proposal normally within 6 months, under the guidance of a potential Senior Supervisor and
present the proposal to the Head of Department for approval and forwarding to the Dean of
Postgraduate Research for approval and formal registration. Students are also required to complete an
induction course that is approved by the Dean of Postgraduate Research.
Proposed new regulations and prescriptions (use the Calendar Form at the end of Section A)
See below
Proposed teaching/delivery methods
Teaching and delivery methods will be consistent with the current PhD thesis programmes offered by
the Department of Accounting and Information Systems, and are governed by the regulations for the
Degree of Doctor of Philosophy.
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Assessment procedures
Assessment processes will be consistent with the current PhD thesis programmes offered by the
Department of Accounting and Information Systems, and are governed by the regulations for the
Degree of Doctor of Philosophy.
Predicted student numbers/EFTS
Between 8-12 students based on historical numbers.
It is anticipated that this number will increase with greater visibility of a distinct major (i.e.
Accounting, Taxation, or Information Systems) that is consistent with the area in which students are
likely to have completed other postgraduate courses and thesis work.
Resources
A new 1.0 EFT thesis course will be introduced into each qualification, as follows:
 PhD in Accounting – ACCT 790 Accounting PhD
 PhD in Taxation – TAXA 790 Taxation PhD
 PhD in Information Systems – INFO 790 Information Systems PhD
The new courses are required so that students enrolled in a designated PhD subject can enrol in a
thesis in the same subject major. The respective course will be compulsory for all students enrolled in
a PhD in Accounting, Taxation, or Information Systems. It will utilise existing resources.
Plans for monitoring programme quality
Programme quality will continue to be monitored according to existing Faculty and University
processes and policies.
The programme is overseen by a Postgraduate Studies committee that includes academics involved in
the supervision of students in the MCom and PhD thesis programmes. Students from the PhD
programme are represented on this committee. A PhD thesis coordinator who has various academic,
administrative and pastoral roles, including obtaining regular feedback on issues as they arise, is also
appointed to oversee thesis-related work and matters.
Thesis proposals for the PhD are presented in departmental seminars normally within six months of
enrolling in the programme. Assessment and approval of these are overseen by the Head (or
Postgraduate Coordinator) of the Department Accounting and Information Systems; once ‘approved’
within the department the research proposal is lodged with the Dean of Postgraduate Research for
registration. Also, consistent with current PhD thesis programmes offered by the Department of
Accounting and Information Systems, thesis supervision and the registration of research proposals for
the PhD programmes in Accounting, Taxation, and Information Systems will be governed by the
General Course and Examination Regulations (UC Calendar 2011, pp 51-53) and the Regulations
governing the award of the degree of Doctor of Philosophy (UC Calendar 201, pp 441-446). PhD
students are also expected to provide a progress report on their work, will report six months and
twelve months after the date of registration of the Research Proposal, and annually thereafter. This is
the formal means by which progress is periodically assessed by the student and supervisory team, and
reported via the Head (or Postgraduate Coordinator) of the Department of Accounting and
Information Systems to the Dean of Postgraduate Research.
Confirmation that Section B has been prepared and is available to CUAP on request
Yes
Calendar Form
New Qualification Regulations
Schedule to the Regulations for the Degree of Doctor of Philosophy (UC Calendar 2011)
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p. 441 Regulation 1(c):
Accounting
After ‘Accounting and Information Systems (ACIS)’ add (until 2014)
Add ‘Accounting (ACCT)’ in the list of subjects
Taxation
Insert “Taxation (TAXA)” into the list of subjects after “Statistics (STAT)”
Information Systems
Insert “Information Systems (INFO)” into the list of subjects after “Human Services (HSRV)”
Prescription entry
ACCT 790 Accounting PhD
1.0000 EFTS
P: Subject to approval of the Head of Department.
R: ACIS 790, AFIS 790
ACIS790-12A (C) Starts Anytime
INFO 790 Information Systems PhD
1.0000 EFTS
P: Subject to approval of the Head of Department.
R: ACIS 790, AFIS 790
INFO790-12A (C) Starts Anytime
TAXA 790 Taxation PhD
1.0000 EFTS
P: Subject to approval of the Head of Department.
R: ACIS 790, AFIS 790
TAXA790-12A (C) Starts Anytime
Part-time enrolment (0.65 EFTS) is available on approval.
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