1 | P a g e

FACULTY OF BUSINESS, ECONOMICS AND LAW

Honours Handbook

INTRODUCTIONA degree with Honours demonstrates a superior level of academic achievement and specialised research skills as a result of completing a thesis. It may be a considerable advantage in the job market as it sets you apart from the majority of undergraduate students as a result of your advanced analytical and communication skills.

2: WHAT IS THE PURPOSE OF HONOURS?The Honours program in the Department of Accounting allows students to pursue an academically demanding topic or question of professional relevance at a depth significantly greater than possible in the Bachelor Degree program.

The Honours program is intended to promote the accelerated academic progress of able students who show promise of benefiting from postgraduate work.

3: WHAT IS THE DEPARTMENT OF ACCOUNTING HONOURS YEAR?The honours program requires a year of full-time study or two years of part-time study following completion of the Bachelor degree. The program consists of 120 credit points the equivalent of eight subjects.

4: COURSE STRUCTUREStudents will be required to complete four coursework subjects and a thesis of 18,000 words. The thesis will be completed under the direct supervision of an academic staff member. Approval of a research topic is subject to the availability of a supervisor in the designated discipline area. Enrolment in the Honours program is by application.

In the Honours Year you conduct a project by working closely with your supervisor, drawing on the supervisor's experience over a period of time. Supervision will be especially closely directed at the outset, but will become less directed as your project proceeds.

5: WHEN SHOULD I START THINKING OF HONOURS?If you are contemplating Honours you should start thinking of subjects to undertake in 2nd year as selection is on having the required 2nd and 3rd year subjects in accounting dependent on which you wish to enrol in.

2 | P a g e

FACULTY OF BUSINESS, ECONOMICS AND LAW

6: ELIGIBILITY INTO HONOURSThe entry requirements are successful completion of a bachelor degree with a major in accounting and a B (70%) or better average result in at least six second and third year core subjects in accounting. Students must complete all requirements of their undergraduate degree before taking up honours.

There is no quota for Honours in Accounting provided you meet the entry requirements.

7: HOW DO I APPLY FOR HONOURS?Applications must be submitted to the Faculty of Business, Economics and Law to be considered for a school scholarship.

You can download the Information Sheet: Application for Admission to an Undergraduate Coursework Program from here: http://www.latrobe.edu.au/study

International Students can apply directly through La Trobe International.http:// www. latr o be. edu. au/ i nter nat io na l/ap pl y

8: FEE STRUCTUREFor more information on this please see:

http://www.latrobe.edu.au/students/fbel/your-studies/honours/business-honours-program

9: HONOURS WORKLOADHonours students should plan to collect most of their research data in semester 1, so that they can analyse it and write it up in semester 2. (Timely completion of Honours work is very important if Honours graduands seek a University scholarship to pursue postgraduate research, as decisions about such scholarships are made not long after the end of semester 2.)

Good time management (planning ahead, setting, and adhering to project timelines, etc) will greatly assist the smooth progression of Honours projects and contain the workload within reasonable limits. An excellent Honours project can run into trouble if not well managed.

Semester one students should enrol in 4 fourth year subjects (60 credit points); Semester two enrolment will be Honours Thesis Part C (18,000 words - 60 credit points)

Total Credit points for the Honours year is 120 credit points.

3 | P a g e

FACULTY OF BUSINESS, ECONOMICS AND LAW

10: HONOURS YEAR STRUCTURE

Semester One: ACC4IFR - Issues in Financial Reporting; ACC4IMA - Issues in Management Accounting; ACC4RMA - Research Methodology; ACC4DRE -Directed Readings or 4th year subject approved by the Faculty.

Semester Two: ACC4HTC - Honours Thesis Part C (18,000 words)

Note: The preferred elective for Accounting is ACC4DRE – Directed Reading. Not all elective subjects may be available

11: HOW TO CHOOSE A RESEARCH TOPICResearch topics must be discussed with your Honours Supervisor. To enable your supervisor to assist you, select a topic which is in your supervisor’s area of expertise and interest, or your supervisor might recommend a research topic. Browsing journal articles may give your some ideas on research topics.

Research topics should be realistic to enable you to keep it within the specified timeframe.

12: SUPERVISORS12.1 Choosing a supervisor

Attached is a list of staff members and their areas of interest as well as a Supervisor Agreement Form. You should approach staff member/s whose area of interest is related to your thesis. Usually you have one supervisor but, depending on your thesis you may ask another staff member to be co-supervisor.

Before requesting somebody to be your supervisor, talk to her/him and discuss both your expectations.

12.2 The role and responsibility of your supervisorYour supervisor is your personal advisor and critic. He or she should assist you in defining your topic and locating relevant sources, recommend appropriate methodological and theoretical readings and provide constructive criticism for your manuscript. It is important to remember that different people work in different ways and a set of “ground rules” should be established early on to avoid any problems.

12.3 Your responsibilities as an Honours studentYou are expected to attend scheduled meetings. It may also be a good idea for you to find out what your supervisor’s expectations are: what do they expect from you and how often to meet. It is also your responsibility to meet target dates and hand in your finished thesis on time, with the required amount of copies.

4 | P a g e

FACULTY OF BUSINESS, ECONOMICS AND LAW

13: INTELLECTUAL PROPERTYPlease refer to the University website: http://www.latrobe.edu.au/legalservices/other

14: ETHICS GUIDELINESThe Federal Government has created the National Statement on Ethical Conduct in Research Involving Humans, providing broad guidelines for human research in Australia. As an Honours student, you will require ethics approval before you commence your research if your research involves human participants or the use of their personal data. Approval may be sought from either the University Human Ethics Committee (UHEC) or the Faculty Human Ethics Committee (FHEC), depending on the type of your project. For further information visit the FBEL website (http:/ / www. l at r o b e. e du. a u/ l a w m an/ r e s ea rc h/et h i cs) .

15: PLAGIARISM INFORMATIONAll research shall be properly documented, with consistent citations in an acceptable form. A failure to acknowledge the ideas of others can incur a charge of plagiarism.

University plagiarism web site: http://www.latrobe.edu.au/students/learning/academic-integrity

16: PROVISIONS FOR HONOURS STUDENTS16.1 Library Privileges

All La Trobe students, providing they have a valid student card, are entitled to use the University’s library service. For more detailed information, please refer to the library web page and select the link for your campus:

http:/ / www . l i b. l at r o b e.e d u. a u/

Honours students are also entitled to a CAVAL card, which enables them to borrow books from another university library in Melbourne, including the University of Melbourne (Parkville), Deakin (Burwood), and Monash (Clayton) and so on. This card is available from the Library loans desk. Student may find that books on reserve at La Trobe are available for borrowing from other libraries.

16. 2 Theses LibrarySelected theses from past years are available for borrowing throughout the year from the Honours Administration Officer, Social Sciences Building room 118. These are intended as an aid to style format and presentation only. Up to two theses may be borrowed at any one time for a period of one week.

16.3 Computing facilitiesHonours students have extra privileges, one of which is access to Donald Whitehead Building

5 | P a g e

FACULTY OF BUSINESS, ECONOMICS AND LAW

level 2 Computer Laboratories after normal working hours in addition to normal daytime availability; the laboratories will be available for use 5.00 – 8.30 pm Monday to Friday.

16.4 The University's Computer Study Hall BundooraThe La Trobe University Computer Study hall is situated between Glenn and Menzies College on Moat Drive, diagonally opposite Simpson Place and is available to all students, 7 days per week. The Study hall web page provides information on opening hours and facilities: http://www.latrobe.edu.au/students/it

16.5 Computer Viruses and Piracy:Use of School computers by external users makes the networks susceptible to attack by computer viruses. Although virus detection software is installed on most machines, it does not eliminate the risk of infection. Any disk which has been used in a computer outside the School should be checked each time before it is used in any of the School computers. Software should not be installed without the approval of the network administrator.

The unauthorised copying of School software for use on another machine is usually piracy and illegal. Do not use pirate software.

La Trobe University staff and students are expected to comply with the University's ComputingRegulations and the Internet Code of Practice

http://www.latrobe.edu.au/students/it

16.6 On campus supportThe La Trobe student diary is a great source of information regarding on campus facilities and support. Current information can be found at: h tt p : / / w ww.l a tr o b e . e du .a u / lif e / s upp o rt

16.7 LASUThe Language and Academic Skills Unit (Faculty of Business, Economics and Law) is available to assist Honours students on an individual basis, to help develop general writing skills including planning and structuring individual chapters, referencing conventions and editing skills. Further information will be available at the beginning of the semester.

16.8 CASUAL TUTORINGHonours students are encouraged to seek limited employment in their department as a casual tutor during their Honours year. In addition to useful monetary compensation, tutoring offers students the opportunity of acquiring valuable experience which is highly sought after by employers. It is also an important academic activity that generally enhances the whole Honours year experience.

Students interested in tutoring should send their details, including Curriculum Vitae to Xu-dong Ji x . j i@ l at r o b e. e du. a u or contact the relevant undergraduate subject co-ordinator at the time of enrolment or shortly after that.

17: HONOURS YEAR GRANT SCHEMEFor more information on this and other scholarships and prizes, please see:http:// www. latr o be. edu. au/s c holars h ips /

6 | P a g e

FACULTY OF BUSINESS, ECONOMICS AND LAW

18: COMMONWEALTH LEARNING SCHOLARSHIPThe Commonwealth Learning Scholarships introduced in 2004 to provide assistance to rural and regional, low income and/or Indigenous full-time students with financial support associated with study in an undergraduate program this includes Honours year.

There are two types of scholarships:

• Commonwealth Education Costs Scholarship (CECS) – value $2,000 per year

• Commonwealth Accommodation Scholarship (CAS) – value $4,000 per year

Application forms are available from:

For more information please contact Equity Coordinator go to: http://www.latrobe.edu.au/students/equality/contacts

19: SCHOLARSHIPSThere are three $5000.00 scholarships on offer in the Department of Accounting .The competition for scholarships is extremely high and applicants are assessed by their achievements in the undergraduate studies and are granted to either local or international students, no application is required. Students are only eligible for one scholarship and the committee reserves the right not to award any scholarships in any given year.

20: CAN I ENROL FOR A HIGHER DEGREE BY RESEARCH IF I DO NOT HAVE AN HONOURS DEGREE?

It may be difficult to enrol for a higher degree by research if you do not have an Honours Degree, or other recognised research experience. However, provided that you meet certain requirements, you may be able to enrol in a higher degree, but will be assessed on a case by case base.

21: CAN I STUDY HONOURS PART TIME?The program is designed to be taken full-time in one year. With approval and where appropriate, it may also be taken part-time over two years. You should give proper consideration to this in advance. If you have multiple outside commitments, including working more than 10-15 hours per week, you should seriously consider enrolling part-time. It will not normally be possible for students to convert from full-time to part-time (or vice versa) during the course of the academic year. It cannot be emphasised too strongly that a full-time Honours work load really is full-time and that your commitment to study must take precedence over your commitment to work.

22: CAN I DEFER?Deferment is possible provided the application is lodged prior to first semester census date.

7 | P a g e

FACULTY OF BUSINESS, ECONOMICS AND LAW

23: EXTENSION OF THESIS SUBMISSIONThe extension of the submission of thesis can only be approved under extenuating circumstances. Such as medical conditions, family bereavement or other circumstances deemed appropriate by the Co-ordinator of the program.

Applications should be directed to the program Co-ordinator with approval by the supervisor for consideration.

24: OTHER QUERIES ABOUT HONOURSThe Honours Co-ordinator is always happy to answer your questions about Honours.

For further enquiries please contact:

Dr Xu-dong Ji

Department of Accounting

Honours Co-ordinator

9479 3061

x . j i e @ l at r o b e.e d u. a u

Jodie Kennedy

Department of Accounting

Honours and Research Administrator

9479 1764

j od i e. k enn ed y @ l at r o b e. e d u .au

8 | P a g e

FACULTY OF BUSINESS, ECONOMICS AND LAW

Appendix 1 HONOURS TIMELINES

http://www.latrobe.edu.au/international/calendar

9 | P a g e

Appendix 2 SUPERVISOR AREAS OF INTEREST

Lecturer Areas of Interest Room Phone / Email

Adams, Carol Comparative international financial and non-financial disclosure

Environmental management systems and their impact on environmental performance

International sustainability reporting processes

MARB 356 9479 3181

c .ada m s @l at r ob e .e d u.au

Ahmed, Kamran Corporate Financial Reporting in EmergingNations

Corporate Disclosure Policies Including Forecast Information and intellectual capital information

Value Relevance of Accounting Numbers Accounting Policy Choices and Corporate

Governance Accounting for Intangibles such as Research

and Development, Patent, Copyrights and Brand

Corporate Earnings Management International Harmonization And Cultural

Issues Corporate earnings quality Accounting for non-profit organisations

SS 114 9479 1125

k .a h m ed @l at r o be . edu . au

Ali, Jahangir Financial reporting practices in emergingeconomies

Corporate governance Earnings management International harmonization of accounting and

reporting practices Value relevance of accounting information Social responsibility accounting Audit fees

SS 123 9479 5177

m .a li@l a t r ob e .e d u.au

Boyce, Gordon Social accounting Silent, shadow, and counter accounting Sustainability and environmental accounting Critical and interdisciplinary perspectives on

accounting Public sector administration, ethics, and

accountability Business and professional ethics Soft systems and critical systems thinking Accounting education and the socio-political

role of education

SS 106 9479 6668

g.b o y c e @ l a t r obe . e d u.au

Greer, Susan Social accounting Critical and interdisciplinary perspectives on

accounting Accountability, human rights, and governance Financial inclusion Accounting, accountability and Indigenous

peoples

SS 214 9479 1312

s .g r ee r @ l at r o b e. e du . au

10 | P a g e

Hillier, John Theoretical statistical properties of accountingnumbers

Monte Carlo and Agent-based computational modelling applications to uncertainty in accounting

Accounting measurement & economic behaviour in complex systems

Financial disclosure --- earnings management& quality, intangibles incl. R&D, fair values

Corporate governance Financial market pricing, investments, financial

statement analysis Methodology of the accounting discipline

SS 223 9479 2670

j .h i l li e r @ l at r o b e.e d u. a u

Hoque, Zahirul Organisational and Accounting Change Management Accounting and Control Systems Performance and Quality Management Accounting Control Systems in Not-for-profit

Organisations Accounting in Developing/Emerging

Economies Public Sector Accounting Accountability and Performance Value for Money Audits Interdisciplinary perspective in Accounting

Research Triangulation Approaches to Accounting

Research

SS 115 9479 3433

z . h oq u e @ l at r o be. e du . au

Ji, Xu-dong Value Relevance Of Accounting Information Accounting Policy Choices And Corporate

Governance Accounting For Intangibles Such As Goodwill,

Research And Development, Patent, Copyrights And Brand

Corporate Earnings Management International Harmonization And Cultural

Influences Accounting Developments in Developing

Countries

SS 110 9479 3061

x . j i@l at r obe . ed u .au

Lye, Joanne Organizational Learning Performance Management Qualitative Research Methods

SS 112 9479 1773

j . l y e @ l at r o b e.e d u. a u

Margret, Julie Internal Auditing: Internal Controls Forensic Accounting Issues: Financial

Statement Fraud; Inadequate Disclosure Governance and Disclosure: Directors’ Duties Solvency: Business Continuity Accounting History

SS 119 9479 2311

j . m a r g r et @l at r obe . ed u .au

11 | P a g e

Mather, Paul The Use of Debt Covenants in LoanAgreements

Behavioral Research in Financial Accounting and Corporate Governance

The Role of Corporate Governance inMitigating Agency Problems

Corporate Governance and Firm Performance Earnings and Impression Management

of Financial Information Corporate Financial Reporting

SS 117 9479 5264

p. m athe r @l a t r obe . e d u.au

Miglani, Seema Financial Accounting; Corporate Governance; Financial Performance

SS 220 9479 2683

s . m i g l a n i @ l at r obe . ed u .au

Muniandy, John Earnings Management/Earnings Quality Corporate Governance Financial Performance Audit Pricing Accounting Regulation

SS 113 9479 2847

b. m un i an d y @ l at r obe . ed u . a u

Nyamori, Robert Accounting and development Corporate governance Public sector accounting and accountability Strategic management accounting

SS 129 9479 1642

r . n y a m o r i@ l at r o b e. e du. a u

Salmon, Suzanne Management control systems Strategic management accounting Communication

SS 128 9479 1221

s . s a l m on @l at r o be. e du . au

Vafaei, Ali Corporate financial reporting and disclosurepolicies

Value relevance of accounting information Corporate earnings management Corporate governance, accounting

conservatism and firm performance International accounting harmonization Voluntary disclosure of financial and non-

financial (e.g. intellectual capital) information, firm performance, and value relevance

Meta-analysis techniques and studies Accounting conservatism and stock price

Informativeness

SS 223 9479 3746

a. v a f ae i @ l a t r obe . e d u.au