PhD Accounting

Program Overview

The PhD in Accounting program at the University of Buckingham fosters independent research skills, critical thinking, and advanced knowledge in accounting. Students conduct original research under expert supervision, contributing to the advancement of accounting theory and practice. The program prepares graduates for careers in academia, research, or professional fields requiring advanced research expertise.

Program Outline

Program: PhD in Accounting

Degree Overview

Overview:

The PhD in Accounting program at the University of Buckingham is designed to provide a supportive environment for students to undertake original research and equip them with the necessary theoretical and technical skills to produce high-quality research. The program emphasizes independent and critical thinking, allowing students to delve deeper into their chosen field and contribute to the advancement of knowledge.

Objectives:

• To develop strong research skills, including problem identification, data analysis, and critical evaluation.
• To foster independent and critical thinking abilities.
• To equip students with the knowledge and expertise to conduct original research in the field of accounting.
• To contribute to the advancement of knowledge and understanding in the field of accounting.
• To prepare graduates for careers in academia, research, or other professional fields requiring advanced research skills.

Program Description:

The program is offered in both full-time and part-time modes, with a duration of three years for full-time and six years for part-time students. The program follows a research-oriented structure, with students focusing on developing their research skills and conducting an independent research project under the guidance of experienced supervisors. Students are initially registered for the degree of PhD, although their status remains probationary until they complete the first Annual Review, typically between 12 and 18 months after starting the program.

Outline

Program Content:

The PhD in Accounting program covers a wide range of topics related to accounting research, including:

• Financial Accounting: This area focuses on the preparation and presentation of financial statements, including topics such as accounting standards, financial reporting, and analysis.
• Management Accounting: This area focuses on the use of accounting information for internal decision-making purposes, including topics such as cost accounting, budgeting, and performance management.
• Auditing: This area focuses on the independent assessment of financial statements and internal controls, including topics such as audit theory, audit practice, and fraud detection.
• Taxation: This area focuses on the application of tax laws and regulations to business transactions, including topics such as corporate tax, individual tax, and international taxation.
• Accounting Theory and Research: This area focuses on the development and application of theoretical frameworks in accounting research, including topics such as accounting theory, research methodology, and philosophy of science.

Program Structure:

The program consists of a combination of coursework and independent research. Students are required to complete a set of core and elective courses that provide them with a strong foundation in accounting research methods and theoretical frameworks. The core courses include:

• Research Methods in Accounting
• Financial Accounting Theory
• Management Accounting Theory
• Auditing Theory
• Taxation Theory
Students also choose elective courses based on their research interests and career goals. These elective courses can be chosen from a variety of areas, such as:
• Advanced Financial Accounting
• Advanced Management Accounting
• Advanced Auditing
• Advanced Taxation
• Accounting History
• International Accounting
• Forensic Accounting
• Behavioral Accounting
In addition to coursework, students are required to conduct an independent research project under the supervision of a faculty member. The research project should make an original contribution to the field of accounting knowledge and demonstrate the student's ability to conduct independent research.

Course Schedule:

The course schedule for the PhD in Accounting program varies depending on the mode of study (full-time or part-time). However, the program typically follows a semester-based system with two semesters per year. Courses are typically offered in the evenings and weekends to accommodate working professionals.

Individual Modules:

Each module in the PhD in Accounting program has a specific focus and learning objectives. Some examples of individual modules include:

• Financial Accounting Theory: This module examines the theoretical foundations of financial accounting, including topics such as the conceptual framework, measurement, recognition, and disclosure.
• Management Accounting Theory: This module explores the theoretical foundations of management accounting, including topics such as cost accounting, budgeting, and performance management.
• Auditing Theory: This module examines the theoretical foundations of auditing, including topics such as audit risk, audit evidence, and audit reporting.
• Taxation Theory: This module explores the theoretical foundations of taxation, including topics such as income tax, corporate tax, and international taxation.

Start Type 1st Year Total cost Sep 2024 Full-time (3 Years) UK£8,267 £24,800 INT£14,467 £43,400 Sep 2024 Part-time (72 Months) UK£4,133 £24,800 INT£7,233 £43,400 Jan 2025 Full-time (3 Years) UK£4,133 £24,800 INT£7,233 £43,400 Jan 2025 Part-time (72 Months) UK£4,133 £24,800 INT£7,233 £43,400 Apr 2025 Full-time (3 Years) UK£8,267 £24,800 INT£14,467 £43,400 Apr 2025 Part-time (72 Months) UK£4,133 £24,800 INT£7,233 £43,400 Course fees do not include additional costs such as books, equipment, writing up fees and other ancillary charges. Where applicable, these additional costs will be made clear.