auckland university phd accounting

Doctor of Philosophy in Accounting

This course is available

Level of Study

Doctoral Degree

Next start date

Expected Jul 2024

Newmarket Campus

The PhD is a globally recognised postgraduate research degree and the highest level of degree you can achieve. PhD students are critical, curious, creative thinkers who undertake original research over at least 3 years.

This course is also offered at overseas locations.

Research opportunities

When you undertake your doctorate in Accounting at the University of Auckland Business School, you’ll join a high-calibre research community and have opportunities to publish papers, attend international conferences and develop a network in academia and industry.

We welcome research proposals in topics relating to our two key research specialisations:

Financial accounting

• Financial reporting and its impacts
• External auditing
• Social and environmental accounting
• Accounting policy decisions
• Integrated reporting

Financial management

• Management control
• Diffusion of innovation in management accounting
• Management accounting systems and behaviour in organisations
• Transfer pricing in multinationals
• Performance measurement

Where could this programme take you?

Our PhD graduates are successful in a wide range of fields and careers, as well as the traditional academic research career path. The PhD gives you extensive specialist and transferable skills, which are sought after in many sectors, including industry and government, and can even help you to develop entrepreneurship skills to run your own start up. With focused development opportunities available throughout your PhD study, and dedicated postgraduate career advice, we can help you to explore and meet your own career goals, no matter what direction you take.

Entry criteria

Masters-level qualification or the equivalent of a bachelors degree with honours

Evidence of significant research, usually undertaken as part of prior study

English language requirements

• IELTS (Academic) - Overall score of 6.5 and no bands below 6.0
• Internet-based TOEFL (iBT) - Overall score of 90 and a writing score of 21
• Paper-based TOEFL - Overall score of 68 and a writing score of 21
• C1 Advanced (previously - Cambridge English: Advanced (CAE)) - Overall score of 176 and no bands below 169
• C2 Proficiency (previously - Cambridge English Proficiency (CPE)) - Overall score of 176 and no bands below 169
• University of Auckland Foundation Certificate in English for Academic Purposes (FCertEAP) - Grade of B-
• University of Auckland English Pathway for Postgraduate Studies (EPPS) - Grade of B-
• Pearson Test of English (PTE) Academic - Overall score of 58 and no PTE Communicative score below 50
• Michigan English Language Assessment Battery (MELAB) - 85
• Trinity College London Integrated Skills in English (ISE) - ISE III with a pass in all 4 components
• LanguageCert - International ESOL - C1 Expert (LRWS) with a high pass overall and no less than a pass in each skill OR C2 Mastery with a pass overall and no less than a pass in each skill
• AEMG English for Academic Purposes Direct Entry Program (AEAP DEP) Final Exam - Overall score of 70% with no section below 65%
• English New Zealand Accredited Pathway Assessment - Assessment Level 3 overall and no skill below Level 2

Studying in NZ

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Angela Liew Profile page

• Senior Lecturer Accounting and Finance
• [email protected]
• OWEN G GLENN BUILDING - Bldg 260, 12 GRAFTON RD, AUCKLAND, 1010, New Zealand
• Apply To Study

Angela specialises in the use and effects of information technology, particularly in the human impacts of automation and artificial intelligence in commercial and accounting firms. She is the principal researcher of a large-scale qualitative research study on The Future of Accounting Work that examines this issue. Her research work also encompasses seafood farming (aquaculture), Industry 4.0, management controls, accounting information systems, forensic accounting and fraud auditing, new product development, decision making, modelling and support, accounting education, and international education including support for international students. Angela is also a member of the Centre of Digital Enterprise (CODE), a research centre which focuses on the application of digital technologies in business organisations. Her PhD thesis (2015) examined the use of information technology to enforce management controls in new product development practices. Her research work appears in academic journals in both accounting and information system domains such as International Journal of Accounting Information Systems, Journal of Information Systems, Decision Support Systems, Computers and Industrial Engineering, Pacific Accounting Review, and international conferences such as AMCIS, HICSS, PACIS; IPDM; AFAANZ, GMARS, ISAIS, Monforma, New Directions in Management Accounting, and SIGASYS. She was invited to present her research work at other institutions abroad even before commencing on her PhD studies, including at the University of Arizona Eller College's Management of Information Systems department (one of the top five MIS department in the world). Locally, she was awarded the Best Research Paper Award (in Nov-2017 and Dec-2020), Best Qualitative Paper Awards (in Nov-2014 and Dec-2019) and the Best Paper Award by a PhD Student (in Dec-2010) at the Auckland Regional Accounting Conference. She now holds the position of Associate Editor for the International Journal of Accounting Information Systems (IJAIS) and serves on the editorial board for the Journal of Information Systems (JIS), which are the top two accounting information system journals, both ABDC A ranked. Angela has an academic background and professional experience in accounting, auditing and information technology (database, decision support, systems design and analyst). She has held visiting positions in Finland [University of Tampere, Turku School of Economics at the University of Turku], Denmark [Copenhagen Business School] and Australia [University of New South Wales, Australian National University]. Prior to joining the A&F department in 2007, she was also an academic staff in the Information Systems and Operations Management (ISOM) department between 2000 and 2006 and taught various courses in the BBIM, BCOM and GSM degrees or programmes such as business programming, introductory information systems, systems analysis and design. She was also the co-author of an inhouse data modelling textbook which was widely used in several INFOSYS and INFOMGMT courses for many years. Her enthusiasm and commitment in teaching has earned her The University of Auckland Teaching Excellence Awards 2011 for Innovation in Teaching (in May 2012), the Business School Teaching Excellence in Postgraduate Research Teaching and Supervision (in Aug 2023), in Innovation in Teaching (in July 2010) as well as Outstanding Performance in Teaching (in Dec 2003), and the Departmental Teaching Achievement Awards (in Dec 2009 and Nov 2018). Throughout her career, she has shown a deep commitment to supporting international students. She was named the runner-up for a national ISANA NZ Award (in Aug 2006), acknowledging her quality contribution to the international education sector in New Zealand. Despite transitioning away from a pastoral care role specifically for international students in undergraduate studies, she remains actively engaged in advocating for the employability of international students, though nowadays with a particular focus on PhD students. Externally, Angela actively chairs the biannual "One Stop Update for the Accountant in Business Conference", a renowned event for practicing accountants seeking professional development. She has chaired this practitioner conference nine times over six consecutive years. Her commitment to bridging the gap between academia and practice, along with her role as a public face of accounting academia, has earned her the 2023 Business School Award for Excellence in External Engagement in Service (in Aug 2023). She was invited to speak at several practitioner conferences addressing the impact of digital technology on the profession and daily work routines for Management Accountants and Human Resource professionals in New Zealand and Australia.

UNIVERSITY OF AUCKLAND APPOINTMENTS

• Senior Lecturer Business School, Accounting and Finance, New Zealand

ACADEMIC POSITIONS

• Senior Lecturer University of Auckland, Accounting and Finance, Business School, Auckland, New Zealand 1 Feb 2020 - present
• Lecturer University of Auckland, Accounting and Finance, Business School, Auckland, New Zealand 1 Apr 2010 - 31 Jan 2020
• Senior Tutor University of Auckland, Accounting and Finance, Business School, Auckland, New Zealand 1 Dec 2006 - 31 Mar 2009
• Senior Tutor University of Auckland, Information Systems and Operations Management, Business School, Auckland, New Zealand 1 Feb 2001 - 30 Nov 2006
• PhD (Accounting) University of Auckland, Auckland, New Zealand
• MCom (Information Systems) University of Auckland, Auckland, New Zealand
• BCom (Accounting) [conjoint] University of Auckland, Auckland, New Zealand
• BSc (Computer Science) [conjoint] University of Auckland, Auckland, New Zealand

CERTIFICATIONS

• CA Chartered Accountants Australia and New Zealand, Sydney, Australia
• CPA CPA Australia, Southbank, Australia
• CPA Specialist in Information Technology CPA Australia, Southbank, Australia

FACULTY / INSTITUTE

• Business School

GRADUATE SUPERVISION

• PhD/Doctoral Accredited Supervisor

FIELDS OF RESEARCH

• Management accounting
• Accounting, auditing and accountability
• Business information systems
• White collar crime
• Aquaculture

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4 Universities in New Zealand offering Doctoral Degrees Accounting degrees and courses

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Are you looking for Doctoral Degrees courses in Accounting? Here you can find course providers offering full-time, part-time, online or distance learning options.

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University of Auckland

THE World Ranking: 150

University of Canterbury

THE World Ranking: 501

The University of Waikato

THE World Ranking: 401

Massey University

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PhD Accounting

Course code.

Qualifications are made up of courses. Some universities call these papers. Each course is numbered using six digits.

The fourth number of the course code shows the level of the course. For example, in course 219206, the fourth number is a 2, so it is a 200-level course (usually studied in the second year of full-time study).

Each course is worth a number of credits. You combine courses (credits) to meet the total number of credits needed for your qualification.

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General progression requirements, assessments.

Assessment weightings can change up to the start of the semester the course is delivered in.

You may need to take more assessments depending on where, how, and when you choose to take this course.

Explanation of assessment types

Textbooks needed.

There are no set texts for this course.

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You can enrol to study this course in the student portal if you have already been accepted to study at Massey. New students need to apply for admission to a qualification first.

If you want to study a course without completing a qualification, you can apply for a Certificate of Proficiency .

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• Planning your study
• Application process overview
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• Scholarships and awards search
• International students’ information

Postgraduate study in Accounting and Finance

Gain a postgraduate qualification and enhance your career prospects.

Benefit from the knowledge and supervision of experts from the world of business. The Department of Accountancy and Finance offers a range of advanced level qualifications and all of our teaching is research based. Whatever your situation, we have the qualifications to further enhance your career prospects and salary potential.

We offer the following postgraduate qualifications:

Bachelor of Commerce with Honours (BCom(Hons))

Take your accounting or finance education beyond the standard BCom. The Honours programme must be completed in one year of full-time study. The degree involves intensive study, culminating with the completion of a research dissertation.

Find out more about a Bachelor of Commerce with Honours (BCom(Hons)) in Accounting or in Finance

Diploma for Graduates (DipGrad)

Improve your job opportunities or bridge the gap to postgraduate study with a DipGrad. A DipGrad is a great way to retrain or to update existing qualifications. The DipGrad programme can be studied full-time over one year or part-time over more than one year.

Find out more about a Diploma for Graduates (DipGrad) in Accounting or in Finance

Postgraduate Diploma in Commerce (PGDipCom)

Benefit from advanced, specialised course work. The programme is a one-year course of study is similar to the honours fourth year, but without the dissertation.

Find out more about a Postgraduate Diploma in Commerce (PGDipCom) in Accounting or in Finance

Master of Commerce (MCom)

Undertake your own individual research – develop your research skills and build your analytical and communication skills in the process. The MCom can be pursued by a combination of papers and thesis, or by thesis only.

Find out more about a Master of Commerce (MCom) in Accounting or in Finance

Master of Finance (MFinc)

Gain advanced financial skills and knowledge. The Master of Finance (MFinc) will equip students to be either professional practitioners or academic researchers in the field of Finance. The Master of Finance can be completed in one year of full-time study which consists of a selection of papers plus either an applied or research project.

Find out more about a Master of Finance (MFinc)

Master of Accounting and Finance (MAccFin)

Develop a deeper understanding of the complexity of accountancy and finance. And be well-positioned for opportunities in analytics, equity, and ESG research relevant to business, academic and consulting pathways.

Find out more about a Master of Accounting and Finance (MAccFin)

Doctor of Philosophy (PhD)

Achieve excellence – study for a doctoral thesis for the University's highest level supervised research degree.

The Department of Accounting and Finance at Otago produces high quality, internationally renowned research – be part of it. The Doctor of Philosophy (PhD) is the University's highest level supervised research degree and is awarded on successful completion of a doctoral thesis.

Find out more about the PhD programme at Otago

For further information about postgraduate study in Accounting or Finance you can contact the department. Email [email protected]

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Postgraduate Certificate in Professional Accounting

In as little as four months you develop an understanding of accounting from a strategic business perspective with the Postgraduate Certificate in Professional Accounting.

The Postgraduate Certificate in Professional Accounting provides an entry point for students who don’t want to enrol in a full Master of Professional Accounting or who need added flexibility. All graduates from this postgraduate certificate are encouraged to continue into the Master of Professional Accounting. The programme is available as an exit qualification if required.

Download programme guides

• AUT Prospectus (2024)
• AUT Prospectus (2025)
• Fees shown are based on a full-time workload for the points indicated next to the fee. The exact fee charged will depend on which courses you select at the time of enrolment.
• Fees are subject to change year to year. If you are planning for study beyond the current year, fees may vary from those stated.
• There may also be other fees and charges you need to pay .
• International students' tuition fees reflect the full cost of tuition. Domestic students' tuition fees are less due to a proportion of the tuition fees being funded by the New Zealand Government.

Indicative 2024 international fees

• Entry requirements
• What you study
• Related programmes

Minimum entry requirements

• Must have completed a bachelor’s degree (in any discipline)

International student entry requirements

English language requirements

• IELTS (Academic) 6.5 overall with a minimum score of 6.0 in each band.

Contact us to find out more about the Postgraduate Certificate in Professional Accounting

Email [email protected] Phone +64 9 921 9906

To complete the requirements for the Postgraduate Certificate in Professional Accounting, you must achieve 60 points.

Choose from the following courses:

• ACCT860 Financial Accounting (15 points)
• ACCT861 Management Accounting for Business (15 points)
• ACCT862 Taxation in New Zealand (15 points)
• ACCT863 Accounting Information Systems (15 points)
• ACCT865 Advanced Financial Accounting (15 points)
• ACCT866 Strategic Management Accounting (15 points)
• ACCT867 Finance for Accountants (15 points)
• ACCT869 Accounting Regulations and Business Law (15 points)
• ACCT960 Auditing (15 points)
• ECON861 Economics for Business (15 points)
• ECON862 Statistics for Business (15 points)
• ECON863 Economics and Quantitative Methods (15 points)
• MGMT861 Managing Organisations and People (15 points)
• LAWS860 Business Law (15 points)

Skills you will develop

The outcomes for graduates of the Postgraduate Certificate in Professional Accounting are outlined in the Graduate Profile below.

Graduate Profile

• Postgraduate Diploma in Professional Accounting
• Master of Professional Accounting

The information on this page was correct at time of publication. For a comprehensive overview of AUT qualifications, please refer to the Academic Calendar .

Why study Accounting?

Accountants are trusted business advisors who work with clients to help them make their business more profitable and successful, reduce their exposure to risk, and achieve financial security.

If you enjoy working with numbers and people, and want to help businesses grow, then Waikato’s accounting courses may be a good fit for you.

The role of accountants today has changed dramatically with the rise of new technologies such as cloud computing, artificial intelligence, and data analytics. They are like financial detectives who probe deeper into the numbers to gain valuable new insights.

Professional accountants can earn attractive salaries in New Zealand and overseas. They often work closely with a company's senior leadership team to make strategic decisions, so they need to be critical thinkers with strong analytical, communication, decision-making and problem-solving skills.

In this subject, you’ll learn how to prepare financial records to comply with international reporting standards, and gain an understanding of commercial and taxation laws that apply to businesses.

A qualification in accounting can lead you into all kinds of industries, such as agribusiness, manufacturing or entertainment.

You'll study at our internationally recognised Waikato Management School, which is in the top 1% of business schools globally thanks to our prestigious Triple Crown Accreditation from AACSB, EQUIS and AMBA.

Career Opportunities

• Chartered accountant
• Business consultant
• Chief financial officer
• Financial controller
• Financial manager
• Management accountant
• Tax accountant
• Waikato Management School

Hamilton, Tauranga

Study Accounting in these qualifications

• Bachelor of Business
• Master of Management Studies
• Doctor of Philosophy
• Graduate Certificate
• Postgraduate Certificate
• Graduate Diploma
• Postgraduate Diploma
• Master of Professional Accounting

Accounting papers

Which qualification should i choose.

If you wish to take Accounting as your 1st Major, you'll need to enrol for the 3-year   Bachelor of Business, which is offered in both Hamilton and Tauranga.

Otherwise you can normally take Accounting as a 2nd Major (8 papers) or Minor subject (4 papers) for any other bachelor's degree offered at the University of Waikato.

If you have never studied accounting before at university level, and wish to work towards becoming a professionally qualified accountant, graduates of any bachelor's degree may apply for the Master of Professional Accounting , a 12-month accelerated programme.

If you'd like to gain specialist expertise through postgraduate research, take a look at our  Master of Management Studies in Accounting.

Professional Accounting study pathway

If you'd like to become a professional accountant (CA) one day, the Bachelor of Business degree offers a fast-track pathway certified by four of the world's leading professional accounting bodies to help you get there.

You will need to complete an approved suite of specific accounting and business papers as part of your degree at Waikato, rather than just a normal major in Accounting. Please speak to a study advisor to ensure you select the right papers. 

Once you graduate, you can then apply for provisional membership of either:

• Chartered Accountants Australia and New Zealand  (CA ANZ)
• CPA Australia
• Chartered Institute of Management Accountants  (CIMA)
• Association of Chartered Certified Accountants (ACCA)

Please note that you will need to do further part-time study and take professional exams to become a fully qualified Chartered Accountant.

Practical experience

At Waikato, you'll get hands-on experience with specialised accounting software such as MYOB and Xero.

You'll analyse real-life case studies of accounting situations, and learn about the business environment and how managerial decisions are made.

You’ll also hone your skills in auditing, investment, financing, taxation, asset management, contracts and trusts.

You could also undertake an industry internship in an accounting workplace.

Join Beta Alpha Psi

Why not get involved with the Waikato chapter of Beta Alpha Psi, a student-led club for accounting students that runs tutorials, workshops and employer visits. It's also a great way to make new friends.

Beta Alpha Psi - Facebook page

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Subject regulations.

Accounting Subject regulations

Get in touch

Are you ready to kickstart your career in Accounting? Get in contact with one of our friendly advisors at the Management Student Centre.

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