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Doctor of Philosophy (Commerce)

Offered by:
School of Accounting and Business Information Systems

  • 3 years full time (a 1 year extension may be possible); 6 years part time (a 2 year extension may be possible).
  • Preferred start time, the commencement of the academic year. However, students may start at any time, subject to coursework and supervisory requirements.
  • Research-based program - 100,000 word thesis and preparatory coursework.
  • CRICOS 008855K.

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, including research.  The program includes 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 internationally renowned researchers and instructors located in the Australian National University.

Admission

  1. Applicants are required to hold the equivalent of an ANU Bachelors degree with Honour of at least 2A level (70% - 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 or Master of Philosophy.
  3. Applicants are advised to discuss their proposed program of study and proposed research topic with a staff member before submitting an application. Please contact hdr.cbe@anu.edu.au for assistance.
  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

Candidates are required to undertake up to eight semester-length units of coursework in preparation for the research thesis.  Course work consists of four core courses in Business Information Systems or five core courses in the Accounting program and electives.  Electives are determined on a case by case basis.

Typical coursework includes BUSN8013 Seminar in Research Methods and other courses relating to the field of PhD as follows.

  • Accounting (Auditing, Corporate Governance, Electronic Commerce, Financial Accounting, Management Accounting, Public Sector Accounting, Taxation)
  • E-Commerce and Information Systems
  • Econometrics
  • Finance
  • Methods and Statistics (e.g., 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 not less than 70%) and the candidate must successfully defend his/her proposal at the end of the first year (full time) and the end of the second year (part time)..

Years 2 and 3 - Thesis

  • PhD Thesis of up to 100,000 words of original research.  Students are assigned a supervisory committee (panel) in the first three months of Year 1.  Advisers may also be appointed.  Students are expected to consult widely with their supervisory panel, particularly the principal supervisor.  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 plan and progress report.
       
  • Mid-Term Review:  Midway through the program, students may be 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 weekly research seminar program conducted within the School. Students may be required to present at least one seminar on their thesis topic annually.

Research Areas

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

Accounting

  • Accounting information systems
  • Auditing
  • Business History
  • Corporate Governance
  • Financial Accounting and Corporate Disclosure
  • Fraud
  • Management Accounting
  • Public Sector Accounting
  • Small Firm Finance and Decision Making
  • Taxation

Business Information Systems

  • Accounting Information Systems
  • Decision Support Systems
  • Design Science
  • Electronic Commerce
  • Electronic Government
  • Enterprise Systems Architecture
  • Green IT
  • Human Computer Interaction
  • Information and Communication Technologies for Development
  • Information Security
  • Information Sytems for Developing Countries
  • IT Governance and Management
  • Mobile Commerce
  • Project Management
  • Open Source Software
  • Strategic Use of Information Systems
  • Technology Adoption

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, business information systems and related fields.

Visitors

The School of Accounting and Business Information Systems has an active program of bringing leading researchers to the School. Visitors are typically at the School for periods of up to six months and interact with graduate students. Visitors often provide short courses in specialist areas, act as short-term advisers and enable students to network and establish links outside the ANU.

Recently Completed Theses

  • Auditor independence and audit quality - the role of director-auditor interlocking
  • Evaluating public sector performance measurement and reporting: influences and interorganisational dependencies
  • Online government service delivery with intelligent support systems (ISS)
  • Exploring contributors and detractors in Australian and Mexican University Implementation Experiences
  • An empirical examination of factors influencing managers' environmental investment decisions in the Australian offshore petroleum industry
  • Performance information and contracting costs in a dual-distribution system: The case of Tooth & Co Ltd 1935-1964.