08 UC/11 BCom(Hons)/1
Proposal Description
Purpose of the proposal
The purposes of this proposal are:
i) to discontinue the Accounting and Information Systems (ACIS) subject area within the Degree of Bachelor of
Commerce at Honours level; ii) to introduce three subject areas – Accounting, Taxation and Accounting, (both ACCT) and Information Systems (INFO).
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 (BCom(Hons) degree with these changes to the BCom so that the BCom(Hons) may be awarded likewise in the subjects of Accounting or Taxation and Accounting or Information Systems. The BCom(Hons) in the subject of Accounting and Information Systems will be discontinued with effect from 2012. The proposal ensures that the Bachelor of Commerce (Honours) degree reflects proposed changes to the structure of the degree of Masters in
Commerce as well as changes to the ordinary degree, Bachelor of Commerce, in respect of majoring subjects.
The proposal clarifies the BCom(Hons) qualification in terms of sub-disciplines recognised within the Department of
Accounting and Information Systems and the College of Business and Economics. For students and academics it is a rational follow-on from the introduction of new BCom subject majors introduced in Accounting, Taxation and
Accounting and Information Systems in 2011. The three proposed subject areas will align UC BCom(Hons) awards more closely with both other NZ universities and global student demand for postgraduate qualifications taught and studied in
English. The proposal closely reflects the teaching and research specialisations of academic staff within the Department of Accounting and Information Systems (ACIS).
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) within ACIS. The proposal has also been discussed at a departmental meeting. Feedback received has been incorporated into the final proposal. The proposal has been circulated within the
University to all Faculty Deans and Academic Managers, the Dean for Postgraduate Research, the AQUA unit, the UCSA and the Academic Development Group. NZICA has been consulted and has indicated strong support for the proposal.
Positive feedback has also been received from Andrew Smith, Associate Professor of Accounting, Victoria University of
Wellington. Further feedback has been received from members of the College’s Advisory Board.
Goals of the programme
The aims of the programme and academic rationale are consistent with the existing BCom(Hons) programme offered in the Department of Accounting and Information Systems, and will be the same as for those students who have already completed their BCom(Hons) programme of study in Accounting and Information Systems.
The objective of the introduction of a BCom (Hons) in Accounting / Taxation and Accounting / Information Systems is to
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08 UC/11 BCom(Hons)/1 highlight the opportunity for postgraduate students to specialise in Accounting or Taxation and Accounting or
Information Systems and to be awarded their degree in their specific subject area (i.e. Accounting or Taxation and
Accounting or 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 BCom(Hons) qualifications in Accounting, Taxation and Accounting, 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 in-depth knowledge and understanding of current theoretical concepts and frameworks within their major discipline.
GOAL 2: Graduates are able to think logically, analytically and critically with respect to the academic literature in their major discipline.
GOAL 3: Graduates can plan and carry out a supervised programme of academic research that shows a sound understanding of ethical practice.
GOAL 4: Graduates are able to synthesise academic or professional literature and effectively communicate research orally and in written form.
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 BCom(Hons) degrees in Accounting,
Taxation and Accounting, and Information Systems.
Outcome statement
Graduates will have specialised knowledge in their chosen subject area (Accounting or Taxation and Accounting or
Information systems) together with strong analytical and research skills. Graduates are able to progress to Masters level academic study or to enter professional careers as managers, consultants, accountants, IT specialists and in many other roles in a diverse range of public and private sector organisations.
Programme overview
This proposal is consistent with the existing BCom(Hons) 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 Bachelor of Commerce with Honours and prior to enrolling in a course of study for this degree, candidates will need to have been approved for the degree by the Head of the
Department of Accounting and Information Systems in accordance with the requirements for enrolment as specified in the Regulation and Schedule to the Regulations for the Degree of Bachelor of Commerce with Honours. In accordance with these regulations and schedules, students are required to complete courses totalling 1.0 EFTS (120-points) in line with the Course of Study requirements and time limits as 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
Teaching and delivery methods are consistent with the current BCom(Hons) programmes offered by the Department of
Accounting and Information Systems, and are governed by the regulations for the Degree of Bachelor of Commerce with
Honours.
Assessment procedures
Assessment processes are consistent with the current BCom(Hons) programmes offered by the Department of
Accounting and Information Systems, and are governed by the regulations for the Degree of Bachelor of Commerce with
Honours.
Predicted student numbers/EFTS
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08 UC/11 BCom(Hons)/1
Between 25-30 students based on historical numbers.
It is anticipated that this number will increase with greater visibility of distinct majoring subjects (i.e. Accounting or
Taxation and Accounting or Information Systems) that are consistent with the area in which students would have completed their undergraduate courses.
Resources
The degree of Bachelor of Commerce with Honours (same as Master of Commerce, Part I) in Accounting, Taxation and
Accounting, or Information Systems will comprise existing courses.
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 comprising academics involved in the teaching and supervision of students in the BCom(Hons). Students from the BCom(Hons) programmes are represented on this committee.
Assessment of courses in the BCom(Hons) is overseen by a committee of academics appointed within the Department of Accounting and Information Systems; two programme coordinators are also appointed who have various academic, administrative and pastoral roles vis-à-vis the annual cohort, including obtaining regular feedback on issues as they arise.
Confirmation that Section B has been prepared and is available to CUAP on request
Yes
New Qualification Regulations
(UC Calendar 2011, p 93)
(1) Schedule to the Regulations for the Degree of Bachelor of Commerce with Honours
Replace the regulations for “Accounting and Information Systems” with the following:
Accounting
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 qualification 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.
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 94)
(2) Schedule to the Regulations for the Degree of Bachelor of Commerce with Honours
Insert after “Strategy and Entrepreneurship”
Taxation and Accounting
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 and
Accounting.
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08 UC/11 BCom(Hons)/1
Normally a grade average of B+ or better is required in ACCT 300-level courses which the Head of the Department of
Accounting and Information Systems approves or considers relevant.
P: (i) ACCT 254; 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 94)
(3) Schedule to the Regulations for the Degree of Bachelor of Commerce with Honours
Insert after “Human Resource Management”
Information Systems
Courses totalling 1.0000 EFTS (or 120-points) will include INFO 614, INFO 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 INFO 680 must have a significant component related to the subject of
Information Systems.
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.
2011 UC Calendar page 457
Department of Accounting and Information Systems
ACCT 614 Research Methodology and Epistemology 0.2500 EFTS
ACCT614 seeks to provide students with a thorough introduction to the principal assumptions that underpin the development of research ideas in accounting, information systems and related disciplines. More particularly, it seeks to expose students to the theoretical and philosophical foundations of knowledge and reality. Students will also be introduced to both quantitative and qualitative research methods.
P: Subject to approval of the Head of Department.
R: ACIS 614, AFIS 614, INFO 614
ACCT614-12S1 (C) Semester 1
ACCT 623 Management Accounting Research 0.1250 EFTS
The course examines current issues in management accounting research.
P: Subject to approval of the Head of Department.
R: ACIS 623, AFIS 623
ACCT623-12S2 (C) Semester 2
ACCT 624 Special Topic: Corporate Governance 0.1250 EFTS
This course exposes students to international trends in corporate governance regulations and practices as well as current issues in corporate governance research. Students will develop the ability to critically evaluate the practices of regulatory bodies and companies as well as academic research.
P: Subject to approval of Head of Department
R: ACIS624, FINC 611
EQ: FINC 611
ACCT624-12S1 (C) Semester 1
ACCT 625 Financial Distress 0.1250 EFTS
Aspects of financial distress
P: Subject to approval of the Head of Department.
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R: ACIS 625, FINC 606
EQ: FINC 606
ACCT625-12S2 (C) Semester 2
ACCT 626 Advanced Issues in Tax Compliance 0.1250 EFTS
P: Subject to approval of the Head of Department.
R: AFIS 626, ACIS 626
ACCT626-12S2 (C) Semester 2
ACCT 631 Special Topic: History of Accounting Thought 0.1250 EFTS
This course will review literature which uses historical techniques and analysis to examine the development of accounting thought from ancient civilisations through to the present day. It will consider both management and financial accounting.
P: Subject to approval of the Head of Department.
R: ACIS 631, AFIS 631
ACCT631-12S1 (C) Semester 1
ACCT 634 Special Topic: Contemporary Issues in Taxation 0.1250 EFTS
P: Subject to the approval of the Head of Department
R: ACIS 634
ACCT634-12S1 (C) Semester 1
ACCT 644 Financial Management and Accountability in the Public and Third Sectors 0.1250 EFTS
This course explores the special features of public and third (charity) sector organisations and the practical implications for accounting and finance. There is an emphasis on contemporary research. The course will also give you the opportunity to carry out assignments in organisations and topics of particular interest to you.
P: Subject to approval of Head of Department
R: ACIS 644, AFIS 644
ACCT644-12S1 (C) Semester 1
ACCT 648 Special Topic: Contemporary Issues in Financial Accounting 0.1250 EFTS
The course will engage students in analysis of a wide range of contemporary issues in financial accounting and financial reporting. At the conclusion of the unit students will have acquired a deeper and more critical appreciation of the corpus of contemporary financial accounting thought and practice.
P: Subject to approval of the Head of Department
R: ACIS 648
ACCT648-12S2 (C) Semester 2
ACCT 656 European Business Law 0.1250 EFTS
This course examines the legal framework for the conduct of business in the European Community as well as the wider implications of the role played in international trade by the EC as a trading power. The course analyses in detail the mechanisms for the creation and maintenance of the single market within the EC. To this end it considers the critical areas of free movement of goods, persons, services, economic enterprises (establishment) and capital as well as the contingent issues of taxation and harmonisation.
P: Subject to approval of Head of Department
R: ACIS 656
ACCT656-12S1 (C) Semester 1
ACCT 657 Special Topic: Law, Business and Society 0.1250 EFTS
P: Subject to approval of the Head of Department
R: ACIS 657, AFIS 657
ACCT657-12S2 (C) Semester 2
ACCT 658 Contemporary Research in Auditing 0.1250 EFTS
This course (1) develops students' abilities to identify and understand contemporary auditing issues and related professional problems, and (2) develops a capability to identify, design and conduct research relating to such issues/problems.
P: Subject to approval of the Head of Department
R: ACIS 658, AFIS 658
ACCT658-12S1 (C) Semester 1
ACCT 659 Special Topic: Sustainability, Business and Social & Environmental Accountability 0.1250 EFTS
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08 UC/11 BCom(Hons)/1
This course exposes students to an array of international and NZ-based emerging issues in sustainability, and the role of business organisations in contributing to sustainable development, as well as how such organisations account for and report on their social and environmental impacts.
P: Subject to approval of the Head of Department
R: ACIS 659, AFIS 659
ACCT659-12S2 (C) Semester 2
ACCT 622 Special Topic 0.1250 EFTS
Not offered in 2012
P: Subject to approval of the Head of Department
ACCT 627 Special Topic 0.1250 EFTS
Not offered in 2012
P: Subject to approval of the Head of Department
ACCT 632 Special Topic 0.1250 EFTS
Not offered in 2012
P: Subject to approval of the Head of Department
ACCT635 Special Topic 0.1250 EFTS
Not offered in 2012
P: Subject to approval of the Head of Department
ACCT 641 Special Topic 0.1250 EFTS
Not offered in 2012
P: Subject to approval of the Head of Department
ACCT 680 Research Project 0.2500 EFTS
This course is one of individual study under personal supervision. It entails carrying out research over a seven month period, and writing a report about how and why the research was conducted, what was found and the implications of these findings. The course is designed for students completing the B.Com(Hons) degree in Accounting and Accounting and Taxation.
P: Subject to approval of the Head of Department.
R: ACIS 680, AFIS 680, INFO 680
ACIS680-12A (C) Starts Anytime
ACIS680-12W (C) Whole Year (S1 and S2)
2011 UC Calendar page 667.
Department of Accounting and Information Systems
INFO 614 Research Methodology and Epistemology 0.2500 EFTS
INFO614 seeks to provide students with a thorough introduction to the principal assumptions that underpin the development of research ideas in accounting, information systems and related disciplines. More particularly, it seeks to expose students to the theoretical and philosophical foundations of knowledge and reality. You will also be introduced to both quantitative and qualitative research methods.
P: Subject to approval of the Head of Department.
R: ACCT 614, ACIS 614, AFIS 614
ACCT614-12S1 (C) Semester 1
INFO 620 Information Systems Management 0.1250 EFTS
The course examines current issues in information systems management, including IS success factors, IT project management, IT evaluation and acquisition of systems.
P: Subject to approval of the Head of Department.
R: ACIS 620, AFIS 620, AFIS 610
INFO620-12S2 (C) Semester 2
INFO 629 Special Topic: IS Case Study 0.1250 EFTS
Students undertake an organisation based project related to an important IS management decision. The project includes a literature review and the writing of a case study.
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P: Subject to approval of the Head of Department.
R: ACIS 629, AFIS 629
INFO629-12S2 (C) Semester 2
INFO 632 Cognitive Science and Artificial Intelligence 0.1250 EFTS
Not offered in 2012
These fields are concerned with modelling human knowledge in ways that create working man-machine interfaces or allow that knowledge to be packaged for professional use; application to commerce.
P: Subject to approval of the Head of Department.
R: ACIS 632, AFIS632
INFO 633 Special Topic: Knowledge Management 0.1250 EFTS
This course focuses on current organisational and technological issues related to knowledge management. The topic is interdisciplinary and draws on knowledge from the fields of information technology, organisational management, human resource management and cognitive psychology.
P: Subject to approval of the Head of Department
R: ACIS 633, AFIS 633
INFO633-12S1 (C) Semester 1
INFO 621 Special Topic 0.1250 EFTS
Not offered in 2012
P: Subject to approval of the Head of Department
INFO 622 Special Topic 0.1250 EFTS
Not offered in 2012
P: Subject to approval of the Head of Department
INFO 634 Special Topic 0.1250 EFTS
Not offered in 2012
P: Subject to approval of the Head of Department
INFO 635 Special Topic 0.1250 EFTS
Not offered in 2012
P: Subject to approval of the Head of Department
INFO 680 Research Project 0.2500 EFTS
This course is one of individual study under personal supervision. It entails carrying out research over a seven month period, and writing a report about how and why the research was conducted, what was found and the implications of these findings. The course is designed for students completing the B.Com(Hons) degree in information systems.
P: Subject to approval of the Head of Department.
R: ACCT 680, ACIS 680, AFIS 680
INFO680-12A (C) Starts Anytime
INFO680-12W (C) Whole Year (S1 and S2)
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