Study Program
Doctor of Accounting
Award Title
Doctor of Philosophy in Accounting
Duration
6 Semesters
Intake
February & August
Total Credits
84 SKS
The Doctor of Accounting program at the Faculty of Economics and Business, Universitas Airlangga, was established in 2009 and offers a curriculum equipping students with accounting expertise relevant to the dynamic 21st-century workplace. The program is currently preparing for AACSB international accreditation, reflecting a commitment to strengthening academic quality and international competitiveness. Students may choose a study specialization in functional areas such as governance and sustainability, capital markets, information systems, taxation, or auditing. Graduates are prepared to conduct research using scientific methods, both quantitative and qualitative, to solve accounting problems and advance accounting knowledge and technology, enabling careers as lecturers, professional researchers, or consultants.
Established in 2009, the Doctoral Program in Accounting at the Faculty of Economics and Business, Universitas Airlangga, is a research-intensive doctoral program dedicated to advancing accounting knowledge through rigorous, innovative, and impactful research. The program prepares academics, researchers, and professionals to make meaningful scholarly contributions to academia, professional practice, industry, and society.
The curriculum is designed to strengthen students' ability to develop theory, generate robust empirical evidence, and formulate solutions to contemporary accounting issues at both the national and global levels. Students may pursue research specialization in governance and sustainability, capital markets, accounting information systems and technology, taxation, and auditing.
As part of its commitment to continuous quality enhancement and international competitiveness, the program is currently preparing for AACSB (Association to Advance Collegiate Schools of Business) accreditation.
- Students are able to critically evaluate and synthesize theoretical and empirical evidence to advance rigorous and original accounting research, situating their contribution within the global body of accounting knowledge.
- Students are able to communicate and critically defend the results of scholarly analysis and research decisions in both academic and professional contexts, to national and international audiences.
- Students are able to critically evaluate and adjudicate ethical dilemmas in research and professional decision-making, upholding rigorous research integrity standards appropriate to their field.
- Students are able to critically synthesize and advance accounting theory and philosophy by recognizing the diversity of accounting practices, regulations, and challenges across countries and regions.
- Students are able to communicate and critically defend academic research to academic and professional communities, particularly research related to sustainability, ethical leadership, and social contribution.
- Students are able to produce strategic and impactful contributions that advance scientific knowledge, professional practice, and societal welfare.
| Code | Course Title | Period (Type - Note) | Credits |
|---|---|---|---|
| FEB25903001 | Philosophy of Science | Semester 1 (Compulsory - Compulsory course) | 3 SKS |
| FEB25903002 | Current Issues in Strategic Management Accounting Research | Semester 1 (Compulsory - Compulsory course) | 3 SKS |
| FEB25903003 | Current Issues in Financial Accounting Research | Semester 1 (Compulsory - Compulsory course) | 3 SKS |
| FEB25903004 | Project 1 (Scientific Article) | Semester 1 (Compulsory - Compulsory course) | 3 SKS |
| PNE941 | Semester 1 (Compulsory - Compulsory course) | 3 SKS | |
| PNE943 | Semester 1 (Compulsory - Compulsory course) | 6 SKS | |
| FEB25903005 | Accounting Research Design | Semester 2 (Compulsory - Compulsory course) | 3 SKS |
| FEB25903006 | Project 2 (Pre-Proposal) | Semester 2 (Compulsory - Compulsory course) | 3 SKS |
| PNE946 | Semester 2 (Compulsory - Compulsory course) | 2 SKS | |
| PNE947 | Semester 2 (Compulsory - Compulsory course) | 2 SKS | |
| FEB25903011 | Current Issues in Governance and Sustainability Research | Semester 2 (Elective - Elective course) | 3 SKS |
| FEB25903012 | Current Issues in Capital Market Accounting Research | Semester 2 (Elective - Elective course) | 3 SKS |
| FEB25903013 | Current Issues in Information Technology Management Research | Semester 2 (Elective - Elective course) | 3 SKS |
| FEB25903014 | Current Issues in Taxation Research | Semester 2 (Elective - Elective course) | 3 SKS |
| FEB25903015 | Current Issues in Auditing Research | Semester 2 (Elective - Elective course) | 3 SKS |
| FEB25903007 | Dissertation - Proposal | Semester 3 (Compulsory - Compulsory course) | 12 SKS |
| PNE949 | Semester 3 (Compulsory - Compulsory course) | 2 SKS | |
| PNE950 | Semester 3 (Compulsory - Compulsory course) | 3 SKS | |
| FEB25903008 | Dissertation - Feasibility | Semester 4 (Compulsory - Compulsory course) | 18 SKS |
| PNE951 | Semester 4 (Compulsory - Compulsory course) | 3 SKS | |
| PNE965 | Semester 4 (Compulsory - Compulsory course) | 8 SKS | |
| FEB25903009 | Dissertation - Closed Defense | Semester 5 (Compulsory - Compulsory course) | 18 SKS |
| PNE968 | Semester 5 (Compulsory - Compulsory course) | 13 SKS | |
| FEB25903010 | Dissertation - Open Defense | Semester 6 (Compulsory - Compulsory course) | 12 SKS |
| PNE969 | Semester 6 (Compulsory - Compulsory course) | 3 SKS |
No courses found matching your criteria.