| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | PHE805 |
Philosophy of Science | In this course, students will explore various philosophical schools of thought, such as positivism, interpretivism, and criticalism, and how these perspectives influence how we understand and apply accounting principles. Discussions will cover ethical, epistemological, and ontological issues in the accounting context, as well as the challenges facing the accounting profession in the modern era. |
| 2 | AKK804 |
Current Issues in Financial Accounting Research | Equipping students with a deep understanding of the latest challenges and developments in financial accounting. In this course, students will explore contemporary issues such as the impact of digitalization on financial reporting, regulatory changes affecting accounting practices, and the importance of sustainability and social responsibility in financial reporting. Through critical analysis and case studies, students are expected to identify trends affecting financial accounting practices and develop innovative solutions to improve transparency and accountability in financial reporting. |
| 3 | AKM805 |
Current Issues in Strategic Management Accounting Research | Designed to provide an in-depth understanding of the latest challenges and developments in strategic management accounting, this course will explore contemporary issues such as the impact of digital technologies, including artificial intelligence and big data analytics, on strategic decision-making. Discussions will also cover the role of corporate governance, social responsibility, and the impact of regulation on accounting practices. |
| 4 | PNE881 |
Project 1 (Scientific Article) | Designed to provide students with the opportunity to develop and draft high-quality scholarly articles for publication in leading academic journals, this course will teach students appropriate research methodology, academic writing techniques, and how to effectively present research findings. The primary focus of this project is to encourage students to conduct original research that contributes to the development of accounting science, both theoretically and practically. Students will be guided in selecting relevant topics, formulating research questions, and conducting in-depth data analysis. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | PNE805 |
Accounting Research Design | The Accounting Research Design course aims to equip students with the skills and knowledge necessary to design and conduct quality research in the field of accounting. Students will learn various research methodologies, data collection techniques, and relevant statistical analysis. Furthermore, this course will discuss how to formulate significant research questions, develop comprehensive research proposals, and understand research ethics. With a practical and theoretical approach, students are expected to produce original research and contribute to the development of accounting science. |
| 2 | PNE882 |
Project 2 (Pre-Proposal) | This course aims to prepare students to design and develop comprehensive and structured research proposals. In this course, students will learn about the key elements of a research proposal, including problem formulation, research objectives, literature review, methodology, and data analysis plan. Students will be encouraged to identify current and relevant issues in accounting that could be the focus of their research and develop significant research questions. Furthermore, they will receive guidance in developing a strong argument to support the significance of their proposed research and how it can contribute to the development of accounting science. Through group discussions and feedback from lecturers, students will have the opportunity to revise and refine their proposals before submitting them for evaluation. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | AKK805 |
Current Issues in Capital Market Accounting Research | This course examines current issues related to accounting and capital markets, including how accounting information influences investment decisions and stock prices. Students will explore the role of transparency and accountability in building investor confidence, as well as the impact of capital market regulations on accounting practices. Discussions will include an analysis of the influence of financial statements and information disclosure on market behavior. Through research and data analysis, students are expected to understand the dynamics between accounting and capital markets and their implications for investors and companies. |
| 2 | AKA802 |
Current Issues in Auditing Research | This course focuses on the latest developments in auditing practice, including the use of technologies such as artificial intelligence (AI) and blockchain in auditing. Students will analyze how changes in regulations and auditing standards affect audit quality and public confidence in financial reporting. Discussions will cover the challenges auditors face in this changing environment and how best practices can be applied to improve audit effectiveness. Through case studies and research, students are expected to identify trends and innovations in auditing that can contribute to improving the quality of financial reporting. |
| 3 | AKM806 |
Current Issues in Governance and Sustainability Research | This course explores current issues in corporate governance and sustainability, focusing on how good governance practices can impact an organization's sustainability performance. Students will analyze the impact of sustainability disclosure on corporate reputation and investment decisions. Discussions will cover the challenges companies face in implementing sustainability principles and how international regulations and standards influence governance practices. Through case studies and research, students are expected to develop a deep understanding of the relationship between governance and sustainability. |
| 4 | AKS801 |
Current Issues in Information Technology Management Research | Students will explore the use of accounting information systems, big data analytics technologies, and automation in decision-making. Discussions will cover the challenges companies face in integrating new technologies into their accounting systems, as well as how technology can improve the efficiency and effectiveness of accounting processes. Through case studies and research, students are expected to identify trends and innovations in information technology management that impact accounting practice. |
| 5 | AKP801 |
Current Issues in Tax Research | This course examines current issues in taxation, including tax avoidance, aggressive tax planning, and the impact of new tax regulations on corporations. Students will analyze how tax policies affect business decisions and tax compliance. Discussions will cover the challenges companies face in meeting their tax obligations and how sound tax practices can enhance a company's reputation. Through research and analysis, students are expected to understand the complexities of taxation and its implications for corporations and the economy as a whole. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | PNE897 |
Dissertation Proposal | Description: The Dissertation Proposal course is designed to equip doctoral students with the skills and knowledge necessary to design a comprehensive and original research proposal in accounting. In this course, students will learn the key elements of a research proposal, including problem formulation, research objectives, literature review, methodology, and data analysis plan. Students will be encouraged to identify current and relevant issues in accounting that could serve as the focus of their research. |
| No | Course Code | Course Name | Course Description |
|---|---|---|---|
| 1 | PNE899 |
Dissertation | The dissertation course is the final stage of the doctoral program, allowing students to conduct original and in-depth research in the field of accounting. In this course, students will apply the research methodologies they have learned to collect and analyze data and write a comprehensive dissertation. The dissertation should include a clear introduction, an in-depth literature review, appropriate methodology, research findings, a discussion, and a conclusion. Students will be guided by their supervisor during the dissertation writing and revision process. |