PhD (Accounting) - School of Management

OVERVIEW

Doctor of Philosophy in Accounting are research programmes offered throughout of the year. These programmes are offered as full-time and part-time modes to qualified Malaysian and International Students to do independent research supervised by their respective lecturers in the field of accounting. As the field of accounting is dynamic, new areas/field of studies are always emerging as newer technological tools and developments become available. Upon graduation, students may seek employment in both public and private sectors.

Research Thrust Areas:

Accounting

• Goods and Services Tax and Taxation Issues
• Auditing
• Management Accounting and Control
• Financial Reporting
• Accounting Information System
• Management Accounting Practices
• Behavioural Accounting Finance
• Legal Environment of Business & Accounting
• Market Based Accounting Research
• Corporate Governance
• Islamic Accounting
• Public Sector Accounting
• Accounting Education
• Social and Environmental Accounting/Corporate Social Responsibility

Expertise available in the following School:
School of Management
http://www.som.usm.my

ADMISSION REQUIREMENTS

Applicants should possess one of the following:

• A Master's degree in research mode; or
• A Master’s degree in related area with CGPA 3.00/4; or
• A Master’s degree in related area with CGPA 2.50-2.99/4 with additional requirements; or
• Bachelor’s degree in related area with minimum CGPA 3.67/4 (fast-track to PhD)

LANGUAGE REQUIREMENTS

(Applicable for International Applicants Only)

• A minimum score of 35 in Internet-based TOEFL (Test of English as a Foreign Language); or
• A minimum of Band 5 in IELTS (International English Language Testing System); or
• A minimum score of 154 in Cambridge English Advance (CAE); or
• A minimum score of 154 in Cambridge Proficiency Advance (CPE); or
• A minimum score of 36 in Pearson Test of English (PTE); or
• A minimum of Band 2 in MUET (Malaysian University English Test)

Exemption can be given if:

• English is the candidate's mother tongue or National Language; or
• The candidate graduated from an Institution of Higher Learning in which the medium of instruction is English

DURATION

• Full-time: Min 4 semesters / Max 10 semesters
• Part-time: Min 6 semesters / Max 15 semesters

FEES

** Fees are subject to change