PhD Accounting

Program Overview

---

Our Integrated PhD Accounting provides a route to doctoral study if you do not have a Masters degree, or have little to no research training. It enables you to spend your first year completing a full-time Masters-level qualification, which will equip you with the business knowledge and research skills needed to begin PhD study the following year. Your PhD will then be studied full time, over the next three years. You can choose to follow a traditional thesis approach, where you write a dissertation, or follow a 'three paper' thesis, where you produce three research articles, framed by an introduction and conclusion. Your supervisors support you to submit these papers to conferences and for publication in international journals, so you can begin to build you research portfolio well before graduation. Essex Business School (EBS) is world-renowned for research on governance, the impact of auditing and the effect of accounting practices in a globalised world and this PhD will give you the opportunity to engage with the debate and look at contemporary problems facing the world of accounting. As one of the few centres of Excellence for Critical Accounting Practices, we explore alternative aspects of accounting through a social science lens. We champion issues such as responsible management, sustainability and global development, business ethics and social responsibility, producing cutting-edge research that aims to make organisations better places to do business. You study at Essex Business School , at our Colchester Campus . We are a business school with an international outlook. Our doctoral students join us from all over the world and we are committed to the UN Principles for Responsible Management Education (PRME) . Essex is ranked in the top 200 for Accounting and Finance in the QS World University Rankings by Subject (2022). The University of Essex is home to a number of cutting-edge research centres and institutes, where academics across disciplines and departments come together to collaborate around a common theme, often engaging with external partners at a national and international level. Our accounting research centres, Essex Accounting Centre and Centre for Accountability and Global Development , organise seminars throughout the year, giving you access to the latest academic thinking and the opportunity to network with colleagues and visiting scholars from across the world. In addition, our researchers investigate matters that are closely linked to people’s lives, fitting with our belief that businesses and organisations should behave in a responsible and ethical way. Professor Thankom Arun , has recently been investigating whether there is truth in the claim that CSR in developing countries, when compared to developed countries, is influenced substantially more by moral, cultural and religious considerations and less by self-interest and profit seeking. By helping to understand why firms choose to act in responsible ways, it is hoped research such as this could lead to policy changes which encourage more of the same. Essex Business School provides a highly flexible and supportive PhD experience, where your supervisors develop your professional skills and research expertise in your chosen area. We are the largest department at the University of Essex, with more than 100 doctoral students from more than 40 different nationalities. Essex is proud to be ranked 22nd for international outlook in the Times Higher Education World University Rankings 2021. We encourage you to attend international conferences and you will have the opportunity to present your work at our PhD conference each year. If you already have a Masters degree or previous relevant research training, we also offer a PhD Accounting that you can study on a full-time or part-time basis. You may be eligible for a scholarship . Why we're great.

• Limited research training or no Masters degree? Our integrated route means you can still study for a PhD.
• Ranked in the top 200 for Accounting and Finance in the QS World University Rankings by Subject (2022).
• We have strong relationships with external stakeholders and funders, including UK research councils and EU framework programmes.

Our expert staff

At Essex Business School, you benefit from world-class supervision and research training conducted by our senior academic staff such as Dr Pawan Adhikari . Pawan is a Senior Lecturer in Accounting. His expertise lies within public sector accounting, and his contemporary research follows two distinct directions: a contribution to accounting theory and promoting impact research in emerging economies. His impact research has highlighted the issues that emerging economies are facing while improving their accounting/accountability practices and is widely used in policymaking. He serves as an Associate Editor of the Journal of Public Budgeting, Accounting and Financial Management and in 2019, he was awarded the best postgraduate supervisor at the faculty level. Our department boasts eight research centres across our two campuses. Dr Louise Nash and Director of Postgraduate Research at Essex Business School oversees and leads the provision of our graduate research programmes and ensures that we create an environment where our doctoral students can flourish as researchers in a thriving and mutually supportive PhD community. Louise is a lecturer in Management and Marketing and completed her PhD Management at Essex. She has extensive management and marketing experience which has influenced her research interests – these focus on interpretative, qualitative studies of the lived experience of work, including: the spatial and temporal rhythms of everyday life; the culture, aesthetics and symbolism of organisational life; gender in the workplace and exploring and developing sensory and embodied methods for researching organisations. You work with two supervisors during your studies. They provide guidance and support to help you achieve your individual research goals, develop your research topic and create a personalised training plan. You meet with your supervisors at least once a month and are usually required to submit work in advance for feedback. Twice a year, you have a supervisory board meeting to discuss your progress and agree your plans for the next six months. As well as supporting you to complete your thesis, your supervisors can help you to plan your career development. Our academics often co-author publications with doctoral students and can help you to develop the transferable skills needed for the jobs market. Take a look at our staff pages to find out more about our areas of supervision.

---

Specialist facilities

This integrated PhD is based at our Colchester Campus , in the UK’s first zero carbon business school building, reflecting our commitment to sustainability and business ethics; we are proud to be a signatory of the UN Principles for Responsible Management Education (PRME) . You have access to excellent facilities , such as:

• a PhD study area with computers
• Graduate Teaching Assistant (GTA) pods to meet with students, should you decide to become a GTA
• a Bloomberg trading floor, complete with X_TRADER software
• access to databases such as Bloomberg, Compustat, Passport GMID, Bankscope and Datastream
• e-book finance and business packages to support part-time and distance learning (including Ebrary, NetLibrary, Oxford Scholarship Online, Palgrave Connect and SpringerLink)
• final year students have access to office space to encourage successful thesis completion <\li>
• group-working space in our stunning winter garden
• study skills support for postgraduate students such as help with the University library, research databases, literature reviews and presentation skills
• Bonds café with adjacent sun terrace

The University library is a short walk from our building and our Colchester Campus has ample IT labs. Across the road from our building, buses take you to Colchester town centre and the railway station, where you can take trains directly to London. London Stansted airport is just over an hour away, providing connections to mainland Europe.

---

Your future

Our PhD programmes are designed to foster the business leaders and researchers of the future. Our graduates use creativity, innovation and ethical awareness to meet the many challenges facing the international business world. Our doctoral graduates have secured roles in academia at some of the best international universities, as well as organisations in the public and private sectors. Recent examples include careers with Leeds University Business School, Essex Business School, Cambridge Education, EY (Ernst and Young) and public sector roles around the world. Our University Student Development Careers Services are on hand to provide careers advice and help you make the most of your Essex experience. You will also have access to CV workshops, one-to-one advice and career resources. “At Essex you are encouraged to think outside the box and do things unconventionally. This gave me a great opportunity to bring together two aspects of critical study that wouldn’t have been possible anywhere else.” Anne Steinhoff - PhD Accounting

Program Outline

Course structure

A research degree doesn't have a taught structure, giving you the chance to investigate your chosen topic in real depth and reach a profound understanding. In communicating that understanding, through a thesis or other means, you have a rare opportunity to generate knowledge. A research degree allows you to develop new high-level skills, enhance your professional development and build new networks. It can open doors to many careers. We understand that deciding where and what to study is a very important decision for you. We’ll make all reasonable efforts to provide you with the courses, services and facilities as described on our website. However, if we need to make material changes, for example due to significant disruption, or in response to COVID-19, we’ll let our applicants and students know as soon as possible.

---

---

Components

Components are the blocks of study that make up your course. A component may have a set module which you must study, or a number of modules from which you can choose. Each component has a status and carries a certain number of credits towards your qualification.

Status	What this means
Core	You must take the set module for this component and you must pass. No failure can be permitted.
Core with Options	You can choose which module to study from the available options for this component but you must pass. No failure can be permitted.
Compulsory	You must take the set module for this component. There may be limited opportunities to continue on the course/be eligible for the qualification if you fail.
Compulsory with Options	You can choose which module to study from the available options for this component. There may be limited opportunities to continue on the course/be eligible for the qualification if you fail.
Optional	You can choose which module to study from the available options for this component. There may be limited opportunities to continue on the course/be eligible for the qualification if you fail.

The modules that are available for you to choose for each component will depend on several factors, including which modules you have chosen for other components, which modules you have completed in previous years of your course, and which term the module is taught in.

---

---

Modules

Modules are the individual units of study for your course. Each module has its own set of learning outcomes and assessment criteria and also carries a certain number of credits. In most cases you will study one module per component, but in some cases you may need to study more than one module. For example, a 30-credit component may comprise of either one 30-credit module, or two 15-credit modules, depending on the options available. Modules may be taught at different times of the year and by a different department or school to the one your course is primarily based in. You can find this information from the module code . For example, the module code HR100-4-FY means:

HR	100	4	FY
The department or school the module will be taught by. In this example, the module would be taught by the Department of History.	The module number.	The UK academic level of the module. A standard undergraduate course will comprise of level 4, 5 and 6 modules - increasing as you progress through the course. A standard postgraduate taught course will comprise of level 7 modules. A postgraduate research degree is a level 8 qualification.	The term the module will be taught in. AU : Autumn term SP : Spring term SU : Summer term FY : Full year AP : Autumn and Spring terms PS: Spring and Summer terms AS: Autumn and Summer terms

Year 1 Research skills are critical to a postgraduate research degree, regardless of the topic you are exploring. This module will reinforce the research methods and skills developed through your previous study and will address philosophical issues underlying management and business research and explain how to select research strategies and designs. It will offer a comprehensive view of methods of data collection and analysis to support the quality and value of research outcomes. View Essex Business School - Research on our Module Directory Your dissertation is the culmination of your course where you apply knowledge gained to produce an extended independent piece of work. You generate an original idea, analyse literature and current knowledge and produce a coherent argument that shows your ability to relate theory to practice. Your dissertation will help you develop vital skills for the workplace, as well as the ability to analyse real problems through an academic lens. You are assigned a supervisor for the duration of your project. View EBS Integrated Programmes: Dissertation on our Module Directory Demonstrate a critical understanding of major current issues in financial accounting and reporting. You develop an awareness of financial reporting theory, the problematic nature of accounting measurements and disclosures, corporate disclosure regulation, the implications of market efficiency for financial reporting, and the potential role of accounting information in social reporting and collective bargaining. View Issues in Financial Reporting on our Module Directory This module is designed to build on your knowledge and understanding of research in management, marketing, accounting and organisation studies and to develop your skills in studying organisational life. Its aim is to draw together insights from the philosophy of the social sciences, methodology and advanced qualitative research methods in order to develop an informed and reflexive understanding of research design and practice. A key part of your learning process on this module will develop your ability to connect an informed understanding of the philosophical underpinnings of organisational research with your planned methodological approach and methods of data collection and analysis. Underpinning the module is an understanding of the research process not as a unidirectional, linear trajectory but as a complex and multi-dimensional back and forth process through which ideas evolve that coalesce into a research design that is specific to particular research projects and researchers and which enables those projects to proceed ethically and credibly. View Philosophies of Research and Advanced Qualitative Research Methods on our Module Directory Explore a range of theoretical, philosophical and methodological approaches to the conduct of doctoral research with a focus on the literature phase of a research project. You scrutinise the process of writing an academic literature review, develop a literature-based research plan for your dissertation, integrating subject-specific learning with insights on research methodology and epistemology. View Research Evaluation on our Module Directory This module equips you with a critical understanding of research methods and methodologies in the field of accounting. You develop the skills needed to explore issues in accounting and identify, choose and implement research designs and strategies. View Research Methods in Accounting on our Module Directory Management accounting provides information required for decision-making, planning and control and cost management. You examine a range of contemporary issues in management accounting such as activity-based costing, strategic management accounting and other management accounting issues. You also evaluate contemporary approaches of management control theories to understand the current practices of management accounting locally and globally. View Management Accounting on our Module Directory COMPONENT 07: OPTIOL EBS (Colchester Campus) option from list (20 CREDITS)

---

---

Assessment

You spend your first year of your Integrated PhD completing a full-time Masters-level qualification, which will equip you with the business knowledge and research skills needed to formally begin PhD study the following year. You PhD will then be studied full time, over the next three years. During the first year of your PhD, you meet regularly with your supervisors and undertake an intensive study programme. You attend advanced research methods training and undertake compulsory modules tailored to your individual research needs. Throughout your PhD, you have regular meetings with your supervisors. You are often asked to write up your ideas or reading notes to help establish good writing practices. By the end of your first year of research, you should have a solid understanding of the key debates in your field and have defined your research questions, outlining your original contribution to knowledge. In your second PhD year, you are likely to finalise the design of your own research project and either collect primary data, or access and analyse large scale datasets. You may also make progress on your second research paper. You receive regular feedback on your ideas and findings from your supervisors and are encouraged to develop your own research ideas independently during this year. If you are undertaking fieldwork in another location, your supervisors will still be in touch via email or Zoom. In your final year, you continue to analyse your own research data and further refine your original contribution to knowledge. You will collate your work into an approximately 50-80k words thesis. Creating a 50-80k word thesis is a significant task. To help you finalise your PhD and produce high quality doctoral research, we have a number of support mechanisms. You undertake a progress board every six months, where you, your supervisors and an independent chair mark your progress and set objectives for the next period. You are also encouraged to take part in peer group debates and discussions. Our full-time doctorates are 36 month programmes. At the end of this time, you may be allowed up to 12 months to finish writing up your PhD. You may attend a number of conferences in your final year to test out your research findings and thesis on an international stage. Your attendance may be funded by Essex Business School. As well as advising on how to prepare your thesis for examination, your supervisors can advise on future career plans in academia or industry.

---

---

Dissertation

You can choose to follow a traditional thesis approach, where you write a dissertation, or follow a 'three paper' thesis, where you produce three research articles, framed by an introduction and conclusion. Once you have submitted your thesis, you will be asked to attend a Viva Voce examination with examiners from within and outside of the University. A viva voce examination usually takes place within three months of submission of thesis.