OVERVIEW OF DOCTORAL PROGRAM CURRICULUM IN ACCOUNTING

1

Awarding body/institution

Universitas Airlangga

2

Name of the program

Doctoral Program in Accounting (Course Based)

3

Details of the accreditation by a professional or statutory body

Accredited as Grade A by National Accreditation Board for Higher Education and International Accreditation of ABEST21 https:// bit.ly/AccreditationDoctoralinAccountingUNAIR

4

Type (eg full/part-time, residential/distance learning, dual, intensive program)

Full time

5

Final degree (title)

Doctor in Accounting

6

Standard period of study and credit points gained (according to ECTS)

6 semesters (Full-time 3 years), 60 credit points (96 ECTS points)

7

Expected intake for the program

The intake of the program requires the student candidate to have a bachelor's degree in accounting and a master's degree in accounting, management, or finance.

Apart from the administrative requirements, the applicant is also required to take an English Proficiency Test, an Academic Potential Test, and attend an interview session held by PPMB ( Universitas Airlangga Admission Body)

8

Program starting date within the academic year and first time the program has been/will be offered

August every year since 2010 according to Rector Decree of Universitas Airlangga No. 819/H3/KR/2009

A.1.

Able to master the philosophy of accounting theory which includes, among others, financial accounting and auditing, management accounting, behavioral accounting, governance and accountability, and capital market accounting;

A.2.

Able to master the philosophy of econometrics, statistics, and research design in accounting to support research in accounting;

A.3.

Able to master the philosophy of strategic management to support accounting research.

B.1.

Being able to discover or develop new scientific theories / conceptions / ideas that contribute to the development and practice of accounting science through scientific research.

B.2.

Able to conduct interdisciplinary, multidisciplinary or transdisciplinary research in the form of a dissertation, as well as publishing 2 articles in indexed national and international journals

B.3.

Able to conduct effective, current, advanced research with high impact.

B.4.

Be able to manage, lead, and sustain impactful research

B.5.

Able to develop and maintain collegial and corporate relationships within their own environment or through networking with the research community outside the institution

C.1. 

Able to independently analyze output data in supporting research in accounting using statistical software and mastering as well as deciding the appropriate use of relevant mathematical and econometric models as a tool in conducting research to solve accounting problems so that the results can be beneficial to society;

D.1.

Graduates are able to demonstrate integrity as individuals with humanity values, morality and ethics;

D.2.

Graduates are able to demonstrate discipline, responsibility, cooperative attitudes and prioritize public interests;