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.

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
  6. 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.

Dr. Anak Agung Gde Satia Utama

Head of Study Program

Study Program Secretary

Accreditation (click to view)

Internasional: FIBAA

Nasional: LAMEMBA Unggul