The PhD (Accounting) Programme provides to strengthen candidates’ research skills in the field of accounting through topics such as notable accounting best practices, elements of tax codes and major trends in accounting ethics.
This programme is designed to help candidates establish a rigorous thinking process, gain a deeper understanding of management and advanced research approaches, and improve analytical abilities so they can address complex organisational issues.
Candidates are expected to have strong theoretical and research methodological foundations and be able to conduct their research fairly independently.
To qualify for each of the Doctor of Philosophy (Accounting), applicants must possess one of the following qualifications:
- A Master’s Degree [Level 7, Malaysian Qualifications Framework (MQF)] in Accounting or related field with a CGPA of at least 3.00 as accepted by the PBS Senate; or
- Other qualifications that is recognised as equivalent to a Master’s degree as approved by PBS Senate.
All international candidates from countries where English is not a medium of instruction must have obtained a minimum Test of English as a Foreign Language (TOEFL) 550 or 80 for Internet-Based Test or Band 5.5 for International English Language Testing System (IELTS) or its equivalent.
PHASE I – COURSEWORK
The coursework is mandatory. Each student must attain an overall CGPA of 3.00 before he/she is allowed to proceed with his/her research in Phase II.
Three core courses (9 credit hours)
- Research Methodology
- Research Analysis
- Advanced Research Methodology
Exemption to certain courses may be given to a student who has taken the equivalent courses before his/her enrollment into the PhD programme.
PHASE II – PROPOSAL DEFENCE (PD)
Each student must publicly present and defend his/her PhD research proposal. The assessment at the PD stage involves evaluation of the student’s knowledge of the extant literature in his/her area of research, his ability to integrate the theories pertinent to the research in formulating the appropriate research framework and his/her ability to adopt the appropriate research design.
The student is only allowed to continue with his/her research to Phase III upon passing of the defence of his/her proposal.
PHASE III – THESIS PREPARATION
The student proceeds to continue with his/her data collection, data analysis and thesis writing.
PHASE IV – VIVA VOCE
After submission of the thesis, the student is required to attend a viva-voce to orally defend his/her thesis.
The assessment at the viva voce involves evaluation of the student’s knowledge and ability to complete his/her research study to the satisfaction of the panel of three independent examiners.