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Accounting

Program code

Intakes

Duration

Mode of study

Medium of instruction

9340301

June

December

3-4 years

Full-time

English

Introduction

The program aims at training scientists to achieve the Doctorate degree with: a high proficiency in theory, professional, vocational qualification, the capability of independent and creative research; capability to discover principles, laws, new issues with scientific significance and to apply theoretical issues to practical activities; capability to instruct students on scientific research in the field of Accounting.

Curriculum apply for Ph.D. candidate with a Master's degree:

Course code

Course title

Credit

Theory

Practice

Experiment

Discussion

A. Compulsory specialized courses

9

 

 

AC801010

Introduction to Research Methods

2

2

0

AC801020

Quantitative Research Method

2

2

0

AC801030

Statistics for Business Research

3

3

0

AC801110

Seminar in Research Methodology

2

2

0

B. Optional courses for orientation and research tools (Choose 2 out of 4 courses)

4

 

 

AC801040

Research Tools

2

2

0

AC801050

Academic Thesis Writing

2

2

0

AC801060

Qualitative Research Method

2

2

0

AC801070

Empirical Research in Accounting

2

2

0

C. Elective specialized courses (Choose 1 out of 3 courses)

2

 

 

AC801080

Current development in accounting research: Financial accounting

2

2

0

AC801090

Current development in Auditing research

2

2

0

AC801100

Current development in accounting research: – Managerial accounting

2

2

0

D. Literature review

4

 

 

AC801900

Literature review

4

4

0

E. Doctoral research topics

6

 

 

AC801930

PhD topic 1

3

3

0

AC801940

PhD topic 2

3

3

0

F. Graduation

 

70

 

 

AC801000

Doctoral Dissertation

70

70

0

Total

95

 

 

Curriculum apply for Ph.D. candidate with a Bachelor's degree:

Course code

Course title

Credit

Theory

Practice

Experiment

Discussion

A. General courses

6

 

 

SH700020     

Philosophy

4

4

0

IN700000

Research Methods

2

2

0

B. Specialized courses

16

 

 

B.1. Compulsory fundamental knowledge

6

 

 

AC701020

Advanced Managerial Accounting

3

3

0

AC701030

Advanced Financial Accounting

3

3

0

B.2. Elective fundamental knowledge (choose 04 out of 12 credits) 

4

 

 

BA701290

Management Economic

2

2

0

FB701090

International Finance

2

2

0

BA701030

Project Management

2

2

0

AC701010

Accounting Theory

2

2

0

AC701130

Tools for processing and analyzing data

2

2

0

AC701050

Law of Accounting & Auditing

2

2

0

B.3. Elective specialized knowledge (choose 6 out of 48 credits)

6

 

 

BA701080

Strategic Human Resource Management

3

3

0

FB701180

Business Ethics

3

3

0

AC701060

Advanced Auditing

3

3

0

AC701070

International Accounting

3

3

0

AC701080

Financial Management

3

3

0

AC701090

Accounting Information System

3

3

0

AC701160

Financial Statements and Social Responsibility

3

3

0

AC701220

Research Methodology in Accounting

3

3

0

AC701240

Project 1: Proposal

3

3

0

AC701250

Project 2: Literature Review

3

3

0

AC701170

International Accounting Standards

3

3

0

AC701190

Financial Consolidation

3

3

0

AC701200

Internal Auditing

3

3

0

AC701210

Accounting Analytics

3

3

0

AC701230

Financial Risk Management

3

3

0

C. Compulsory specialized courses

9

 

 

AC801010

Introduction to Research Methods

2

2

0

AC801020

Quantitative Research Method

2

2

0

AC801030

Statistics for Business Research

3

3

0

AC801110

Seminar in Research Methodology

2

2

0

D. Optional courses for orientation and research tools (Choose 2 out of 4 courses)

4

 

 

AC801040

Research Tools

2

2

0

AC801050

Academic Thesis Writing

2

2

0

AC801060

Qualitative Research Method

2

2

0

AC801070

Empirical Research in Accounting

2

2

0

E. Elective specialized courses (Choose 1 out of 3 courses)

2

 

 

AC801080

Current development in accounting research: Financial accounting

2

2

0

AC801090

Current development in Auditing research

2

2

0

AC801100

Current development in accounting research: – Managerial accounting

2

2

0

F. Literature review

4

 

 

AC801900

Literature review

4

4

0

G. Doctoral research topic

12

 

 

AC801930

PhD topic 1

3

3

0

AC801940

PhD topic 2

3

3

0

AC801950

PhD topic 3

3

3

0

AC801960

PhD topic 4

3

3

0

H. Graduation

 

70

 

 

AC801000

Doctoral Dissertation

70

0

0

Total

123

 

 

Note: 1 credit = 15 theory periods or exercises

                         = 30 periods of presentation, discussion or practice