Doctor of Philosophy (PhD) in Accounting (By Research)

(R/344/8/0453) (04/28) (MQA/FA 8162)

The Ph.D. Program in Accounting offers inter disciplinary training that develops the student’s expertise in conducting both analytical and empirical research. The program is designed to provide students with opportunities to learn to develop their own research ideas through a formal coursework during the first years.

  • Full Time: 2-5 Years | Part Time: 3-6 Years
  • Intake: Ongoing

Entry Requirements

Entry Requirements :

i. A Master’s Degree in Accounting or a related field as accepted by the Higher Education Provider (HEP) Senate; or

ii. Other qualifications equivalent to a Master’s Degree recognised by the Government of Malaysia.

iii. Candidates without a related qualification in the field/s or working experience in the relevant fields must undergo appropriate prerequisite courses determined by the HEP.

Not stated in the Entry Requirements
For non-Malaysian citizens, please refer to the Malaysian Qualification Agency’s (MQA) List of Overseas Qualifications & its equivalency with Malaysian Education System to see if you qualify for this course.

English Requirements:
International Students: must have evidence of good oral and written English proficiency. As Band 6.0 in the International English Language Testing System (IELTS) or Test of English as a Foreign Language (TOEFL) score of 550 or equivalent.

FAQ

About The Program

The Doctor of Philosophy in Accounting offers inter disciplinary training that develops the student’s expertise in conducting both analytical and empirical research. The program is designed to provide students with opportunities to learn to develop their own research ideas through a formal coursework during the first years. Our distinguished faculty conducts interdisciplinary research across a wide variety of specializations, including Accounting Information Systems (AIS) and political economics, Auditing Financial accounting and reporting, Taxation, Information intermediaries and corporate networks and other different fields of accounting. Accounting is used in every sector of today’s world, so the study is highly linked with the departments like Hospitality Management, Business Management, Culinary Arts, Pharmacy, Engineering, Dentistry, Nursing, Medical Science and others. Students gain additional exposure to research through seminar, workshops as well as through research assignments and joint projects with faculty. The demand for skilled accounting educators is strong, and doctoral graduates in accounting can pursue considerable placement all over the world.

For successful completion of PhD degree in LUC, each candidate should publish minimum of Four research articles in Scopus indexed journals, with Lincoln affiliation.

The Doctor of Philosophy in Accounting is a research-focused program aimed at developing expertise in accounting theory, research methods, and advanced analytical skills. It prepares students to contribute original research to the field of accounting, often focusing on topics such as financial accounting, managerial accounting, auditing, taxation, and corporate governance. The program involves rigorous coursework in accounting theory, econometrics, and finance, followed by independent research leading to a dissertation. Graduates are typically prepared for careers in academia, conducting research and teaching at universities, or taking on research-oriented roles in industry or government agencies.

Doctor of Philosophy in Accounting is designed to prepare students for careers in international markets by offering International case studies on business challenges and solutions across different economies.

 

Career support for Doctor of Philosophy in Accounting students include:

  • Career services: Lincoln Business School provide dedicated career services that help students connect with multinational employers through recruitment events, recruitment agency and career fairs.
  • Alumni networks: Strong global alumni networks are common in Lincoln Business School, allowing students to connect with graduates working in diverse industries worldwide.
  • Faculty in Doctor of Philosophy in Accounting program often have extensive international experience, bringing a wealth of knowledge from global corporations, international research, and consulting roles.
  • Lincoln Business School boast a diverse faculty with professionals who have worked in multinational corporations across continents and industries.  This global expertise ensures that students gain a real-world understanding of how business is conducted across different cultures and regions.

This program is ideal for:
1. Aspiring Academics and Professors
• University Professors and Lecturers: Those who aim to teach accounting at the university level and want to pursue a career in academia. A PhD is often required to secure tenure-track positions at most universities.
• Academic Researchers: Individuals passionate about contributing to the body of knowledge in accounting by publishing scholarly articles and presenting at academic conferences.

2. Experienced Accountants Seeking Specialization
• Chartered Accountants and CPAs: Experienced professionals who want to deepen their expertise in accounting through research, focusing on areas such as taxation, financial reporting, auditing, or corporate governance.
• Auditors and Forensic Accountants: Professionals who wish to delve deeper into the intricacies of auditing standards, risk management, fraud detection, and forensic accounting techniques through in-depth research.

3. Research Enthusiasts
• Researchers in Accounting Firms or Think Tanks: Individuals who are interested in leading research initiatives for accounting firms, consulting agencies, or policy think tanks that focus on issues such as accounting standards, ethics, sustainability accounting, or international accounting.
• Quantitative and Financial Analysts: Those who want to focus on accounting research that involves the development of new quantitative models for accounting practices, financial analysis, or corporate finance.

4. Policy Advisors and Consultants
• Government and Regulatory Professionals: Individuals interested in shaping financial regulations, standards, and public policy related to accounting and corporate governance, working with regulatory bodies such as the International Accounting Standards Board (IASB), Financial Accounting Standards Board (FASB), or national audit offices.
• Consultants: Professionals who provide expert advice on accounting issues, tax policy, corporate governance, or financial reporting standards, and who wish to back their work with rigorous research.

5. Corporate Leaders and CFO Aspirants
• Chief Financial Officers (CFOs) and Senior Finance Executives: Senior professionals looking to enhance their strategic leadership skills in corporate finance and accounting, often by conducting research in financial strategy, risk management, or performance measurement.
• Corporate Governance Experts: Those focused on improving corporate governance practices, ethics, and financial disclosures in corporations and other organizations.

6. Aspiring Authors and Thought Leaders
• Authors of Accounting Textbooks or Research Publications: Individuals aiming to write authoritative books, journals, and articles that influence the accounting profession and provide insights into complex accounting practices.
• Thought Leaders in Accounting: Professionals seeking to become recognized experts in areas such as auditing, sustainability reporting, tax policy, or accounting ethics through contributions to research and knowledge.

7. Entrepreneurs and Innovators
• Entrepreneurs in Financial Services or FinTech: Individuals interested in starting businesses or developing new technologies related to accounting practices, financial reporting systems, or regulatory compliance.
• Sustainability and ESG Reporting Specialists: Those passionate about integrating environmental, social, and governance (ESG) reporting into mainstream accounting, exploring frameworks that enhance transparency and corporate accountability.

8. International Accounting Professionals
• International Finance and Accounting Experts: Professionals aiming to specialize in cross-border accounting practices, international financial reporting standards (IFRS), or the globalization of accounting standards and practices.
• Taxation Specialists: Researchers who want to focus on international tax policy, transfer pricing, and the implications of global tax reforms.

9. Non-Profit and Government Sector
• Non-Profit Financial Officers: Accounting professionals who work with non-governmental organizations (NGOs) and non-profits, interested in specialized research on topics such as financial transparency, donor reporting, and non-profit accounting standards.
• Government Auditors and Financial Managers: Individuals working in the public sector who wish to explore topics related to government accounting, public financial management, and accountability.

10. Ethics and Corporate Responsibility Advocates
• Ethics and Compliance Officers: Individuals focused on researching and implementing ethical accounting practices, preventing financial misconduct, and ensuring compliance with accounting regulations.

  • The intakes for the Doctor of Philosophy in Accounting program are ongoing.
  • These multiple entry points provide flexibility for applicants to start the program at a time that best suits their schedule.
Admission
  • A Master’s Degree in Accounting or a related field as accepted by the Higher Education Provider (HEP) Senate; or
  • Other qualifications equivalent to a Master’s Degree recognized by the Government of Malaysia.
  • Candidates without a related qualification in the field/s or working experience in the relevant fields must undergo appropriate prerequisite courses determined by the HEP.

Preferably candidates should have 2 to 5 years of professional work experience, with good leadership potential.

  • No, master degree in any field is usually acceptable for admission. However, degrees in business, economics, or related fields may provide a stronger foundation for some of the core concepts in the   Doctor of Business Administration.
  • Applicants from non-business backgrounds may be required to take foundational business courses or demonstrate their capacity to handle the program’s academic rigor.

Doctor of Philosophy in Accounting program do not require GMAT (Graduate Management Admission Test) or GRE (Graduate Record Examination) scores as part of the admission process, particularly if the applicant has significant work experience or a strong academic record.

 

The typical documents required for the  Doctor of Philosophy in Accounting program application include:

  • Academic transcripts from all institutions attended.
  • Updated resume or CV outlining work experience, academic qualifications, and professional achievements.
  • Letters of recommendation (usually 1 to 3), often from academic or professional references.
  • A statement of purpose or personal essay explaining your motivation for pursuing the PhD and your career goals.
  • GMAT/GRE scores (if required by the program).
  • Proof of English proficiency (for non-native English speakers).

Doctor of Philosophy in Accounting programs may require an admissions interview. If the program includes an interview, it will typically be conducted after an initial review of your application. The interview may be in person or online and is used to assess your motivation, communication skills, and fit for the program.

 

Yes, Doctor of Philosophy in Accounting programs allow current students to apply during their final year, provided they submit proof of degree completion before the program starts. You will need to meet all other entry requirements and provide your final academic transcript upon graduation.

 

There is typically no minimum age requirement for Doctor of Philosophy in Accounting program. However, many programs prefer candidates who have accumulated some professional experience, which may result in students being in their mid-20s to early 30s.

 

A successful candidate for a Doctor of Philosophy in Accounting program typically has:

  • A master’s degree from a recognized institution.
  • Professional experience (preferably 2-5 years, though not mandatory for all programs).
  • Strong leadership potential demonstrated through work experience, extracurricular activities, or volunteering.
  • A clear career vision and motivation to succeed in global business, which is expressed through the personal essay or statement of purpose.
  • English proficiency (if applicable) and possibly GMAT/GRE scores (if required by the program).
  • In most cases, Doctor of Philosophy in Accounting does not have strict prerequisite courses, especially for applicants who hold a master’s degree in accounting or a related field.
  • However, for students coming from non-business backgrounds (such as liberal arts, engineering, or the sciences), some programs may require you to complete foundational business courses either before or during the early stages of the program.
  • These foundational courses typically cover:
    • Accounting: Basic financial and managerial accounting principles.
    • Economics: Microeconomics and macroeconomics to understand business environments.
    • Finance: Introduction to financial management and corporate finance.
    • Statistics: Business statistics or quantitative methods for data analysis.
    • Management: Principles of management, including organizational behavior and leadership.
Program Structure and Duration
  • Full-Time Study: 3 years
  • Part-Time Study: 3 – 6 years

The Doctor of Philosophy in Accounting program at Lincoln University College requires students to complete 48 credit hours to graduate.

Kindly refer to our brochure by clicking on the link

https://www.lincoln.edu.my/wp-content/uploads/2023/07/Doctor_of_Philosophy_Ph.D._in_Accounting.pdf

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

The timetable is typically made available four weeks prior to the start of the semester. Students can easily access and review their schedules through the LLS student portal, ensuring they have ample time to prepare for the upcoming semester.

English Proficiency
  • International students must have proof of good proficiency in verbal and written English. For example, International English Language Testing System (IELTS) score of 5.5 or its equivalent.
  • If a student does not meet this requirement, HEPs must offer English proficiency courses to ensure that the student’s proficiency is sufficient to meet the needs of the program.

Yes, the Intensive English Program is available for students who don’t meet the requirement. Successful completion allows for admission to degrees.

Test scores are valid for two years from the test date.

Submit them along with your application or by the deadline outlined by the university.

Accreditation

Yes, our Doctor of Philosophy in Accounting is accredited by MQA and Ministry of Education, Malaysia.

 

  • ·Yes, accreditation significantly impacts global employability.
  • Accreditation ensures that the Doctor of Philosophy in Accounting program meets international standards of quality and rigor.
  • Employers worldwide often prefer graduates from accredited programs as they know the education received is of a high standard.
  • Additionally, accredited programs provide students with a competitive edge in the global job market, increasing their chances of securing roles in multinational companies and enhancing their career prospects across various industries and countries.
  • Yes, our Doctor of Philosophy in Accounting program is designed to meet current industry standards. The curriculum is regularly updated to align with the latest trends and demands in global business practices, ensuring that students gain relevant skills and knowledge.
  • This ensures that graduates are well-prepared to handle real-world challenges in global markets and are equipped with the competencies sought by employers worldwide.
  • Yes, accreditation from MQA and Malaysia Ministry of Higher Education strongly supports further education and certifications.
  • Graduates from accredited programs are more likely to be accepted into advanced academic pursuits like Master’s program.
  • The accreditation for the Doctor of Philosophy in Accounting by the Malaysian Qualifications Agency (MQA) is typically reviewed and updated every 3 to 5 years.
  • This regular review ensures that the program maintains high academic standards and stays current with industry developments and best practices.
  • The MQA periodically assesses the curriculum, teaching methods, and overall quality of the program to ensure it continues to meet national and international educational standards.
  • This helps to keep the program relevant, ensuring that students are equipped with up-to-date skills and knowledge for the global business environment.
Career Prospects

1. Academic Careers
• University Professor/Lecturer: A PhD is often required for faculty positions at universities, where you can teach accounting courses and supervise graduate students. You’ll also be expected to publish original research in scholarly journals.
• Academic Researcher: You can focus on conducting and publishing research in specialized accounting areas like auditing, financial reporting, taxation, and corporate governance. This role often includes presenting at international conferences and contributing to the academic body of knowledge.
• Postdoctoral Fellow: After completing your PhD, you might pursue a postdoctoral research position to further specialize in a particular area of accounting.

2. Corporate and Industry Careers
• Chief Financial Officer (CFO): With advanced research expertise, you can take on leadership roles such as CFO, responsible for overseeing a company’s financial operations, risk management, and financial reporting.
• Senior Accountant/Controller: PhD holders may be sought after for senior positions in large corporations where complex financial operations require in-depth knowledge of accounting principles and regulations.
• Financial Analyst: Research-intensive PhD training equips you with strong analytical skills for roles in financial analysis, where you can assess financial data, forecast trends, and guide investment strategies.
• Corporate Governance Advisor: PhD graduates can work in corporate governance roles, ensuring that companies comply with regulations and implement effective financial reporting systems.

3. Research and Development (R&D)
• R&D in Accounting Firms: Many large accounting firms have research divisions that focus on improving accounting standards, auditing practices, and financial reporting frameworks. As a PhD holder, you can contribute to these research initiatives.
• Think Tanks and Research Organizations: You could work for policy think tanks or financial research organizations, conducting studies on accounting regulations, taxation policies, or financial ethics.

4. Consulting
• Management Consultant: PhD holders are highly valuable as consultants, especially in areas like taxation, corporate finance, or financial reporting. You can advise companies on optimizing their accounting processes, implementing new regulatory requirements, or restructuring financial reporting systems.
• Tax Consultant/Advisor: You can specialize in advising businesses on complex tax issues, transfer pricing, international tax strategies, and compliance with national and global tax regulations.
• Forensic Accounting Consultant: Your research skills can be applied to forensic accounting, where you’ll analyze financial statements and transactions to detect fraud, misconduct, or financial irregularities.

5. Government and Public Sector
• Policy Analyst/Adviser: Governments and regulatory bodies require experts to develop and refine financial regulations, accounting standards, and tax policies. A PhD in accounting can position you to work in public financial management, shaping policy decisions.
• Government Auditor: PhD holders can take on senior auditing roles within governmental agencies, where they ensure the proper use of public funds and compliance with accounting regulations.
• Regulatory Expert: You may also work for organizations like the Financial Accounting Standards Board (FASB) or International Accounting Standards Board (IASB) to shape and enforce accounting standards.

6. International and Non-Governmental Organizations (NGOs)
• International Accounting Standards Expert: With expertise in global accounting practices, you could work with international organizations such as the World Bank, IMF, or the UN to advise on financial reforms and international accounting standards.
• Financial Advisor in NGOs: Non-governmental organizations often require financial experts to ensure proper allocation of resources and transparent financial reporting. Your expertise can help in auditing, grant management, and compliance with international reporting standards.

7. Sustainability and ESG (Environmental, Social, Governance) Reporting
• ESG Accounting Specialist: There is a growing demand for accounting professionals with expertise in sustainability and ESG reporting. With a PhD in accounting, you can lead efforts to create and implement standards for sustainability reporting, ensuring that companies disclose non-financial information about their environmental and social impacts.
• Corporate Social Responsibility (CSR) Consultant: You can advise corporations on integrating CSR into their financial strategies and reporting, focusing on ethical business practices and sustainability.

8. Forensic Accounting
• Forensic Accountant: Your research skills can be applied to forensic accounting, where you investigate financial crimes, fraud, and legal disputes by analyzing financial data. Forensic accountants are often called upon in legal proceedings as expert witnesses.
• Fraud Investigator: With advanced knowledge of auditing and accounting systems, you can specialize in detecting and preventing financial fraud in both private and public sectors.

9. Entrepreneurship
• Accounting or Financial Services Entrepreneur: With a PhD in accounting, you can develop new tools, software, or consulting services that address gaps in financial reporting, auditing, or tax compliance.
• FinTech Specialist: As financial technology continues to evolve, PhD graduates in accounting can contribute to developing solutions that integrate accounting standards with innovative financial technology products.

10. Board and Executive Roles
• Board Member (Audit or Governance Committee): As a recognized expert in accounting, you can serve on the boards of corporations, advising on audit and governance committees and helping ensure compliance with financial regulations.
• Executive Roles in Accounting Organizations: You can take on leadership roles in accounting associations or professional bodies, shaping the future of the accounting profession through research, advocacy, and policy development.

  • Malaysia: Starting salaries range from MYR 60,000 to MYR 100,000 per annum, depending on experience and industry.
  • International: Salaries vary widely; research specific regions for accurate figures
Tuition Fee and Scholarship

For details about the tuition fees, kindly email admission@lincoln.edu.my or imd@lincoln.edu.my or finance@lincoln.edu.my

For details about our scholarship schemes, kindly email admission@lincoln.edu.my or imd@lincoln.edu.my or finance@lincoln.edu.my

Yes, for details, kindly email admission@lincoln.edu.my or imd@lincoln.edu.my or finance@lincoln.edu.my

Alumni Network

Yes, as a graduate of the Doctor of Philosophy in Accounting, you will have lifelong access to our global alumni network, which includes thousands of professionals across various industries and regions. The alumni network offers invaluable resources for networking, career opportunities, and continuous learning, and we host regular alumni events and reunions to help you stay connected.

Our Doctor of Philosophy in Accounting program has produced many distinguished alumni who have gone on to lead and innovate in their fields. For example, some of them have become CEOs of global firms, and some working as partner in major consulting firms. We also have alumni who have become successful entrepreneurs, launching startups such in the fintech industry. Some of them have joined prestigious universities in Canada, New Zealand, or Germany for further studies. Our alumni continue to make significant impacts in various sectors worldwide.

Our graduates pursue careers across a wide range of industries, including finance, accounting, consulting, technology, healthcare, manufacturing, consumer goods, and non-profit sectors. Many graduates also find opportunities in emerging fields such as sustainability, artificial intelligence, and digital transformation. The diverse skill set provided by the   Doctor of Philosophy in Accounting prepares students to succeed in both traditional and rapidly evolving industries.

Yes, there are numerous ways for alumni to stay engaged with the Doctor of Philosophy in Accounting program. Alumni are invited to participate in networking events, mentorship programs, guest lectures, and alumni reunions. We also encourage alumni to contribute to the growth of the program by serving on advisory boards, offering internships, and recruiting new graduates for their organizations. Additionally, our alumni have lifetime access to career services and continued learning opportunities through workshops and webinars.

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