07 UC/11 MCom/1
UNIVERSITY OF CANTERBURY
Te Whare Wānanga o Waitaha
CUAP Proposal-New Qualification/Subject 2011 (for 2012)
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 Master of Commerce degree.
Justification
This proposal should be seen in the context of changes in 2011 to the Degree of Bachelor of
Commerce, in which a series of majoring subjects were created. Three new majors were created:
Accounting, Taxation and Accounting, and Information Systems; the existing major in Accounting
and Information Systems was discontinued.
The proposal is intended to align the MCom degree with these changes to the BCom and proposed
changes to the subject designations for the BCom(Hons) so that the MCom may be awarded 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 Master of Commerce
degree reflects the proposed changes to the Bachelor of Commerce (Honours) structure in respect of
the majoring subjects of Accounting and Information Systems, and the sub-discipline of Taxation.
The proposal clarifies the MCom 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 the bachelor degree level and BCom (Honours) degree. 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. Feedback received in 2010 from potential students and secondary schools to the new degree
structure that would be in place in 2011, and in which they would enrol, was overwhelmingly
favourable because of the simplification it entailed. This 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 USCA. 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 MCom
programme offered in the Department of Accounting and Information Systems, and will be the same
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as for those students who have already completed their MCom programme of study in Accounting and
Information Systems.
The objective of the introduction of an MCom in Accounting / Taxation / Information Systems is to
highlight the opportunity for graduate students who specialise in Accounting, Taxation or Information
Systems to be awarded their degree in their specific subject area. 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.
This proposal is also consistent with the existing graduate profile for the degree that has been
compiled and adopted by the Faculty of Commerce.
Graduate profile
This proposal for three distinct MCom qualifications in Accounting, Taxation, and Information
Systems aligns with the graduate profile adopted by the Faculty of Commerce, and has the following
learning goals:
GOAL 1: Graduates can demonstrate higher level in-depth knowledge and understanding of
contemporary thought and developments within their specific research area.
GOAL 2: Graduates have the ability to evaluate the implications of their own research findings for
the wider body of relevant academic literature.
GOAL 3: Graduates are able to plan and undertake independent academic research that shows a
sound understanding of ethical practice.
GOAL 4: Graduates are able to synthesise academic literature and communicate research findings,
both orally and in written form, consistent with academics working in their chosen discipline.
GOAL 5: Graduates are able to engage in functional, interpretive and critical learning in ways that
motivate life-long learning.
Each of these learning goals will be addressed with the introduction of specialist MCom degrees in
Accounting, Taxation, and Information Systems in which the respective subject areas are the focal
discipline of study.
Outcome statement
The Masters degree is a two year postgraduate course which refines and augments undergraduate
knowledge in the specialist subject (Accounting or Taxation or Information Systems). The thesis
component strengthens research skills and creates valuable new research for industrial and
educational purposes. Graduates may continue to the Doctorate of Philosophy programme or enter
professional level employment in a wide range of public and private sector organisations.
Programme overview
This proposal is consistent with the existing MCom 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 Master of Commerce and prior to enrolling in a
course of study for this degree, candidates will need to have been approved for the degree by the Dean
of Commerce and in accordance with the requirements for enrolment as specified in the Schedule and
Regulations for the Degree of Master of Commerce. In accordance with these regulations, students
are required to complete all requirements for the MCom degree in line with the thesis requirements
and time limits set out in the Commerce Graduate and Postgraduate Qualification Time Limit
Schedule.
Proposed new regulations and prescriptions (use the Calendar Form at the end of Section A)
See below
Proposed teaching/delivery methods
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Teaching and delivery methods will be consistent with the current MCom thesis programme offered
by the Department of Accounting and Information Systems, and are governed by the regulations for
the Degree of Master of Commerce.
Assessment procedures
Assessment processes will be consistent with the current MCom thesis programme offered by the
Department of Accounting and Information Systems, and are governed by the regulations for the
Degree of Master of Commerce.
Predicted student numbers/EFTS
Between 2-5 students based on historical numbers.
It is anticipated that this number will increase with greater visibility of a distinct major (i.e.
Accounting, Taxation, and Information Systems) that is consistent with the area in which students
would have completed their graduate courses and thesis work.
Resources
Part I of the degree of Master of Commerce in Accounting, Taxation, or Information Systems will
comprise existing courses.
A new 1.0 EFT (120-point) thesis course will be introduced into each qualification, as follows:
 MCom in Accounting – ACCT 690 MCom Thesis
 MCom in Taxation – TAXA 690 MCom Thesis
 MCom in Information Systems – INFO 690 MCom Thesis
The new courses are required so that students enrolled in a designated Master of Commerce subject
can enrol in a thesis in the same subject major. These courses 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 will be overseen by a Postgraduate Studies committee comprising academics
involved in the teaching and supervision of students in the BCom(Hons) and MCom and PhD thesis
programmes. Students from the MCom and BCom(Hons) programmes are represented on this
committee.
Assessment of courses in Part I of the MCom (i.e. BCom(Hons)) will be overseen by a committee of
academics appointed within the Department of Accounting and Information Systems. A 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. Thesis proposals
(Part II of the MCom) are presented in departmental seminars; internal evaluation and approval of
these for registration are overseen by the department’s postgraduate studies committee. Consistent
with current MCom thesis programmes offered by the Department of Accounting and Information
Systems, thesis supervision and registration of research proposals for the MCom will be governed by
the General Course and Examination Regulations (UC Calendar 2011, pp 51-53). MCom thesis
students are also expected to provide a progress report on their work every 6 months, with the first
being due 6 months after the registration of their thesis. 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
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Calendar Form
New Qualification Regulations
(UC Calendar 2011, p 100)
(1) Schedule to the Regulations for the Degree of Master of Commerce
Replace the regulations for “Accounting and Information Systems” with the following:
Accounting
Part I: Courses totalling 1.0000 EFTS (or 120-points) will include ACCT 614, ACCT 680, and 60
points selected from (ACCT 601–679). Up to 30 points may be selected from any other Honours level
qualifications as approved by the Head of the Department of Accounting and Information Systems.
The research project undertaken to fulfil the requirements for ACCT 680 must have a significant
component related to the subject of Accounting.
Part II: A thesis (ACCT 690) (1.0000 EFTS)
The weighting of Parts I and II in the assessment is 1:1.
Normally a grade average of B+ or better is required in ACCT 300-level prerequisite courses or other
300-level courses which the Head of the Department of Accounting and Information Systems
approves or considers relevant.
P: 60 points in Accounting at 300-level, plus 30 points at 300-level in courses which the Head of the
Department of Accounting and Information Systems considers relevant.
(UC Calendar 2011, p 101)
(2) Schedule to the Regulations for the Degree of Master of Commerce
Insert after “Strategy and Entrepreneurship”
Taxation
Part I: Courses totalling 1.0000 EFTS (or 120-points) will include ACCT 614, ACCT 680, ACCT
626, ACCT 634 and 30 points selected from ACCT 601-679. Up to 30 points may be selected from
any other Honours level qualifications as approved by the Head of the Department of Accounting and
Information Systems. The research project undertaken to fulfil the requirements for ACCT 680 must
have a significant component related to the subject of Taxation.
Part II: A thesis (TAXA 690) (1.0000 EFTS)
The weighting of Parts I and II in the assessment is 1:1.
Normally a grade average of B+ or better is required in ACCT358 and other 300-level courses which
the Head of the Department of Accounting and Information Systems approves or considers relevant.
P: (i) ACCT254; and
(ii) 60 points in Accounting or Taxation at 300-level, plus 30 points at 300-level in courses which
the Head of the Department of Accounting and Information Systems considers relevant.
(UC Calendar 2011, p 101)
(3) Schedule to the Regulations for the Degree of Master of Commerce
Insert after “Human Resource Management”
Information Systems
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Part I: Courses totalling 1.0000 EFTS (or 120 points) will include ACCT 614, ACCT 680, 30 points
selected from (INFO 601–679, COSC 407, COSC 425, COSC 429, COSC 430, or COSC 435) and 30
points selected from any other Honours level qualifications as approved by the Head of the
Department of Accounting and Information Systems. The research project undertaken to fulfil the
requirements for ACCT 680 will normally have a significant component related to the subject of
Information Systems.
Part II: A thesis (INFO 690) (1.0000 EFTS)
The weighting of Parts I and II in the assessment is 1:1.
Normally a grade average of B+ or better is required in INFO 300-level prerequisite courses or other
300-level courses which the Head of the Department of Accounting and Information Systems
approves or considers relevant.
P: 60 points in Information Systems at 300-level, plus 30 points at 300-level in courses which the
Head of the Department of Accounting and Information Systems considers relevant.
Prescription entry
ACCT 690 MCom Thesis
1.0000 EFTS
P: Subject to approval of the Head of Department.
R: ACIS 690, AFIS 690
ACIS690-12A (C) Starts Anytime
Part-time enrolment (0.65 EFTS) is available on approval.
INFO 690 MCom Thesis
1.0000 EFTS
P: Subject to approval of the Head of Department.
R: ACIS 690, AFIS 690
INFO690-12A (C) Starts Anytime
Part-time enrolment (0.65 EFTS) is available on approval.
TAXA 690 MCom Thesis
1.0000 EFTS
P: Subject to approval of the Head of Department.
R: ACIS 690, AFIS 690
TAXA690-12A (C) Starts Anytime
Part-time enrolment (0.65 EFTS) is available on approval.
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