PhD in Accounting

The Doctor of Philosophy (PhD) in Accounting at the Faculty of Finance and Administrative Sciences is designed to produce scholars, researchers, and industry experts with advanced knowledge and research capabilities in the field of accounting. This program aims to foster critical thinking, innovation, and ethical practices to address the evolving challenges in contemporary accounting and financial systems globally.

The program emphasizes the integration of theoretical knowledge with advanced research methodologies, enabling candidates to contribute to the advancement of accounting knowledge and practice. Graduates will be equipped to take leadership roles in academia, research institutions, corporations, and policy-making organizations, both locally and internationally.

Through rigorous research and scholarly engagement, the PhD in Accounting program ensures that students develop mastery in specialized areas of accounting while remaining responsive to technological advancements, global financial trends, and ethical considerations.

This program is accredited and certified by Ministry of Higher Education (MOHE) and the Malaysian Qualifications Agency (MQA). Accreditation reference numbers are shown below:

Ministry of Higher Education (MOHE): (R-CDL/344/8/0033)

Malaysian Qualifications Agency (MQA): (MQA/FA0385)

English

• Demonstrate a comprehensive, organized, and integrated abstract idea about the most critical issues in the most recent frontiers of accounting.
• Apply innovative methodologies and analytical tools to solve complicated, abstract, and emergent contemporary issues in the field of accounting.
• Perform the ability to design and adapt highly advanced research methodologies in accounting specialization area.
• Work together and collaboratively with different people in learning, working communities as well as groups or networks locally and internationally.
• Communicate effectively research findings to peers, scholarly communities and society large in the accounting field of expertise.
• Create novel, effective approaches to support and improve research activities using digital technologies and suitable software.
• Use numerical and graphical chats to analyze important evaluation data using quantitative or qualitative approaches for economics research.
• Demonstrate significance autonomy and authority in conducting research to contribute new economics knowledge and practices.
• Integrate knowledge for lifelong learning with development of new ideas, solutions and systems through continuous academic and professional pathway.
• Demonstrate accountability for the research’s management and greater awareness of socio political, economic, and cultural issues at the local, national, and international levels.
• Demonstrate adhere to legal, professional and ethically sound codes of practice.

• A Master’s degree (Level 7, MQF) in accounting or related fields as accepted by the HEP Senate; or
• A Master’s degree (Level 7, MQF) in non-accounting fields as accepted by the HEP Senate, subject to a minimum of 10 years of working experience in accounting or related fields must undergo a thorough rigorous assessment (may include tests, interviews or portfolio) as determined by the HEP to identify the appropriate prerequisite courses that equivalent to their working experience in the Accounting or related fields; or
• Other qualifications equivalent to a Master’s degree (Level 7, MQF) in accounting or related fields recognized by the Government of Malaysia as equivalent to the above requirement.

English Competency Requirement (International Student)

Candidates who wish to enter a program which medium of instruction is English language must pass the English Language Qualification (TOEFL: 46 / IELTS: 5.5 or equivalent) or achieve a minimum of Band 4 in MUET or equivalent to CEFR (Mid B2). Exemptions will be given subject to the University Senate’s approval based on situations.

The applicant may enroll in this programme under Structure A (Research).

Full Time: 3 Years (6 Semesters), 5 Years (10 Semesters)

Part Time: 4 Years (8 Semesters), 7 Years (14 Semesters)

The applicant is required to complete a subject titled Research Methodology before commencing research work under the supervision of an academic staff member from the Postgraduate Studies Department.

Academic Researcher, Chief Financial Officer (CFO), Fraud Investigation Specialist, Consultant for Government & International Organizations, Senior Analyst in Financial Institutions & other related career.

For international students studying On Campus (OC) mode, Visa Fees and University Bond fees are excluded.