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Doctor of Philosophy (Commerce)

Offered by:
School of Accounting and Business Information Systems

• 3 years full time, 6 years part time (maximum)
• Commencement at any time subject to coursework and supervisory requirements
• CRICOS 008855K
• Research-based program - 100,000 word thesis and preparatory coursework.

International Equivalents for Consideration of Admission
 

Overview

The PhD is the pinnacle of academic study.  Entry to the ANU PhD in Commerce is only open to students who are able to demonstrate superior achievement in their prior studies.  The program includes some preparatory coursework, however the essential element of the degree is a 100,000 word thesis on an approved topic.

The PhD Program in Commerce draws on the expertise of international researchers and instructors located in the Australian National University.

Admission

1. Applicants are required to hold a Bachelors degree with honour of at least 2A level (75-79%) in a relevant field.
2. Applicants who do not satisfy the minimum standard may enter through satisfactory completion of a preparatory program such as the Master of Commerce, Master of Marketing or Master of Philosophy.
3. Applicants are also strongly recommended to discuss their proposed program of study and topic for their research with a staff member before submitting an application.
4. Admission is not automatic and is at the discretion of the Dean.
5. English language requirements must be met.

Program Structure

Year 1 - Coursework and Thesis proposal

• Candidates develop a detailed thesis proposal in consultation with their supervisory committee.
   
• Candidates undertake coursework (if required)

Candidates may be required to undertake up to six semester length courses as coursework preparation for the research thesis.  Whether coursework is required is determined individually based on an assessment of candidates preparedness for their research.  Coursework requirements are evaluated on a case by case basis and discussed with the candidate prior to their enrolment.

Typical coursework include BUSN8013 Seminar in Research Methods and other courses related to the field of PhD study.

• Accounting (Auditing, Electronic Commerce, Financial Accounting, International Accounting, Management Accounting, Taxation)
• E-Commerce and Information Systems
• Management and Organisational behaviour (Managerial Decision Making, Organisational Management)
• Marketing
• Method and Statistics (Multivariate Analysis, Regression Modelling, Research Method, Statistical Inference)

• To progress to the thesis component, the coursework must be completed at a satisfactory level (average mark of 70%).

Years 2 and 3 - Thesis

• PhD Thesis of up to 100,000 words of original research.  Students are assigned a supervisory committee.  Advisers may also be appointed.  Students are expected to consult widely with their supervisory committee, particularly the chair.  The role of the committee is to provide students with regular access to a panel who can assist, advise and provide support for a timely and successful completion.
   
• Report:  Students must submit an annual report on their progress.
     
• Mid-Term Review:  Midway through the program, students are required to present a mid-term review comprising a seminar presentation and written paper.

 

Seminar Series

Students are expected to attend and participate in the seminar programs conducted within the Graduate Program of Commerce and more generally in the Faculty. PhD students are expected to present at least one seminar on their thesis topic.

Research Areas

Staff have diverse research interests and are capable of providing supervision across a range of topics:

• Accounting Theory
• Accounting and Industrial Relations
• Audit Risk
• Business Ethics
• Colonial Accounting History
• Corporate Governance
• Cross-Cultural Studies of Management and Business
• E-Commerce
• Economics of Auditing
• Environmental Accounting
• Financial Accounting
• Information Systems
• International Accounting
• Internet-based Financial Reporting
• Management Accounting
• Organisational Behaviour
• Public Sector Accounting
• Small Firm Finance and Decision Making
• Taxation

Staff

Senior staff who provide supervision in the program are active scholars whose research output is published in major international peer-reviewed journals in accounting and related fields.

Visitors

The Graduate Program in Commerce has an active visitor program. Visitors are typically at the ANU for periods of up to six months and interact strongly with graduate students. Visitors sometimes provide short courses in specialist areas, act as short-term advisers and enable students to network and establish links outside the ANU.

Recently Completed Thesis

• The Feasibility and Desirability of Pursuing Accounting Harmonisation in Five ASEAN Countries
• The Impact of the Financial Institutions Scheme on Australian Credit Unions
• The Feasibility of Adopting Accounting Profits as the Basis for Income Tax Assessment
• Accounting and Reporting Practices in Developing Countries: A Case Study of Bangladesh
• The Predictability of Rate of Return Measures