The PhD in Accounting programme equips students with in-depth knowledge of accounting theory and practice, and of related fields such as economics and finance.

Students will have the ability to conduct original scientific research in accounting through theory-building and state of-the-art quantitative research methodology, and will be trained by distinguished faculty members in fields such as financial accounting, managerial accounting, auditing and tax.

Our programme’s objective is to develop highly-skilled and innovative thought leaders in accounting research and education for leading research-oriented universities and industries in this region and throughout the world.

PhD IN ACCOUNTING

The PhD in Accounting programme equips students with in-depth knowledge of accounting theory and practice, and of related fields such as economics and finance. Students will have the ability to conduct original scientific research in accounting through theory-building and state of-the-art quantitative research methodology, and will be trained by distinguished faculty members in fields such as financial accounting, managerial accounting, auditing and tax.

The PhD framework is as follows:

• Foundation Courses (8 Course Units)
  Electives (4 Course Units)
  Empirical Research (2 Course Units)
  Overseas Exchange
  PhD Dissertation (28 Course Units)

Students are also required to attend accounting research workshops and other research-related events organised or hosted by the SMU School of Accountancy.

The coursework is intended to lay the ground in preparation of the dissertation research. The student will have to sit for a PhD Qualifying Examination (QE). It will assess his or her mastery of the foundation required for the next stage of the PhD programme – the dissertation. This is the student’s original work in his or her specialised area through independent research. On successful completion of the QE, the student will be ready to embark on the dissertation. If he or she feels comfortable with the PhD curriculum along the way, the dissertation research can commence even before the coursework is completed. The dissertation is marked by two major milestones, as follows.

Oral Defence of the Dissertation Proposal:

This is an oral presentation of the proposed topic to a Dissertation Committee. A written dissertation proposal will have to be submitted before the presentation. A supervisor, with the expertise in the chosen topic, will be appointed. He or she guides and mentors the student throughout the dissertation work.

Oral Defence and Completion of the PhD Dissertation:

This is an oral presentation of the written dissertation report to the Committee. After possible revision(s) to the report and upon fulfilment of all necessary requirements, the Committee will recommend to the University to award the PhD degree.