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PhD in Accounting

  • Dubai Business School
  • Phd

PhD in Accounting



Full time

Study Mode

60 hours

Total Credit Hours

4 Years




Table of Contents

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A Ph.D. in Accounting is an advanced academic degree that prepares individuals for careers in accounting research, academia, or high-level positions in the industry. It is the highest level of education in the field of accounting and requires a significant commitment of time and effort. Here is an overview of what you can expect from a Ph.D. program in accounting:
  1. Duration: The typical duration of a Ph.D. program in accounting is four to five years of full-time study. This includes coursework, research, teaching assignments, and dissertation writing.
  2. Coursework: The program generally begins with a series of advanced courses in accounting theory, research methods, econometrics, statistics, and other related areas. These courses provide a strong foundation in accounting principles and research methodologies.
  3. Research: A significant portion of the program is dedicated to conducting original research in accounting. Doctoral students work closely with faculty advisors to develop research topics, design studies, collect and analyze data, and write research papers. The goal is to contribute to the existing body of knowledge in accounting and make scholarly contributions to the field.
  4. Teaching Assignments: Many Ph.D. programs require students to gain teaching experience. Doctoral students may serve as teaching assistants for undergraduate accounting courses or have opportunities to teach their own classes. This experience helps develop their teaching skills and prepares them for future academic positions.
  5. Qualifying Examinations: Ph.D. programs often include comprehensive examinations to assess students’ knowledge in accounting and related areas. These exams typically cover coursework and may also include a written or oral component.
  6. Dissertation: The culmination of a Ph.D. program is the completion of a dissertation. This is an independent research project in which the student contributes original insights to the field of accounting. The dissertation is typically defended in front of a committee of faculty members.
  7. Job Placement: After completing the Ph.D. program, graduates have various career options. Many choose to pursue academic careers as professors or researchers in universities and research institutions. Others may enter the industry, working in senior positions in accounting firms, corporations, or government agencies. Some Ph.D. holders also work as consultants or in policy-making roles.
Overall, a Ph.D. in Accounting is a rigorous and intellectually demanding program that equips individuals with the knowledge, research skills, and expertise necessary to advance the field of accounting and contribute to its development.

Admission Requirement

Each year, candidates are admitted as a cohort limited to a maximum of 10. Candidates must demonstrate the potential for sustainable success in the PhD program. The admission process consists of four phases – eligibility, application, assessment and registration, and orientation.
CGPA English Other
Master’s degree with a minimum CGPA of 3.0 on a 4.0 scale in a discipline appropriate for the doctoral degree, or academic distinction in a discipline appropriate for the doctoral degree at the baccalaureate degree with a CGPA of at least 3.5 on a 4.0 scale EmSAT 1400 or Academic IELTS 6.0 or TOEFL (PBT 550 or lBT 79 or CBT213) A master’s degree from a recognized and accredited university An equivalency letter from MoE (degrees not from UAE)

Who is the program for?

A Ph.D. in Accounting program is typically designed for individuals who have a strong interest in accounting research, academia, or advanced professional positions in the industry. The program is suited for the following individuals:
  1. Academically Inclined Individuals: The program is ideal for individuals who have a passion for research and a desire to contribute to the academic field of accounting. If you enjoy exploring complex accounting issues, developing theories, conducting empirical studies, and publishing research papers, a Ph.D. in Accounting may be a good fit for you.
  2. Aspiring Professors: Many individuals pursue a Ph.D. in Accounting with the goal of becoming accounting professors in universities or colleges. If you have a keen interest in teaching, mentoring students, and making scholarly contributions to the field of accounting, this program can provide you with the necessary qualifications and expertise to pursue an academic career.
  3. Accounting Professionals Seeking Advancement: Some individuals who already have a master’s degree in accounting or a related field and have been working in the industry may choose to pursue a Ph.D. to advance their career prospects. This program can open doors to high-level positions in accounting firms, corporations, or government agencies, particularly in areas such as strategic decision-making, consulting, policy-making, or executive leadership.
  4. Research-Oriented Professionals: If you are currently working in an accounting-related research role or aspire to work in such positions, a Ph.D. in Accounting can enhance your research skills, expand your knowledge base, and provide opportunities for networking and collaboration with other researchers in the field.
It is important to note that a Ph.D. program in Accounting requires a significant commitment of time, effort, and intellectual rigor. It is typically a demanding and academically rigorous program, so it is important to assess your own interests, goals, and aptitude for research before deciding to pursue a Ph.D. in Accounting.

Career Opportunities

Ph.D. in Accounting graduates have diverse career opportunities in academia, research, and the industry. Here are some of the potential career paths for Ph.D. graduates in accounting:
  1. Academic Careers: Many Ph.D. graduates choose to pursue careers in academia as professors or researchers. They can join universities or colleges as faculty members, teaching accounting courses, conducting research, and publishing scholarly articles in academic journals. They may also supervise graduate students and contribute to the development of accounting knowledge through their research.
  2. Accounting Research: Ph.D. graduates often find opportunities in accounting research organizations, think tanks, or policy institutes. They can work as researchers, conducting studies, analyzing data, and providing insights on accounting-related issues. Their research can contribute to shaping accounting standards, regulations, and policies.
  3. Consulting and Advisory Roles: Ph.D. graduates with expertise in accounting theory, research methods, and advanced knowledge in specific accounting areas can work as consultants or advisors. They may provide specialized consulting services to accounting firms, corporations, government agencies, or non-profit organizations, offering insights on accounting practices, financial analysis, risk management, or internal controls.
  4. Industry Leadership Positions: Ph.D. graduates with a strong background in accounting research and theory can pursue high-level positions in the industry. They may become CFOs (Chief Financial Officers), controllers, or executives in finance departments, where their deep understanding of accounting principles and research-based insights can contribute to strategic decision-making, financial reporting, and risk management.
  5. Government and Regulatory Agencies: Ph.D. graduates can work in government departments, regulatory bodies, or auditing oversight organizations. They may contribute to policy-making, participate in standard-setting processes, or provide expertise in financial reporting, auditing, or taxation.
  6. Entrepreneurship and Startups: Ph.D. graduates with an entrepreneurial mindset and a deep understanding of accounting can start their own consulting firms, research organizations, or technology-driven ventures. They can develop innovative solutions for accounting and financial management, leveraging their expertise and research insights.
It is worth noting that the specific career opportunities for Ph.D. graduates in accounting may vary depending on individual interests, specialization, and the current job market. Networking, staying updated with industry trends, and actively engaging in professional associations can help in exploring and accessing career opportunities in the field of accounting.

Estimated salary range

The salary range for Ph.D. in Accounting graduates in the UAE can vary depending on several factors such as the specific job role, industry, level of experience, and the organization they work for. Here is a general overview of the salary range you can expect:
  1. Academic Positions: Ph.D. graduates who pursue academic careers as professors or researchers in universities or colleges in the UAE can expect a salary range of AED 15,000 to AED 30,000 per month. This range can vary based on factors such as the rank of the position (assistant professor, associate professor, or professor) and the reputation of the institution.
  2. Industry Positions: Ph.D. graduates working in the industry, particularly in high-level positions such as CFOs, controllers, or finance directors, can earn significantly higher salaries. The salary range for such positions can vary from AED 30,000 to AED 60,000 or more per month, depending on the size and industry of the organization, as well as the level of responsibility and experience required.
  3. Consulting and Advisory Roles: Ph.D. graduates working in consulting firms or providing advisory services in the UAE can have varying salary ranges. Entry-level positions may start around AED 10,000 to AED 15,000 per month, but as they gain experience and expertise, salaries can increase to AED 20,000 to AED 40,000 or more per month.
  4. Government and Regulatory Agencies: Salaries for Ph.D. graduates working in government departments, regulatory bodies, or auditing oversight organizations in the UAE can range from AED 15,000 to AED 35,000 per month, depending on the position, level of responsibility, and experience.
It’s important to note that these salary ranges are estimates and can vary based on several factors. The cost of living, benefits, and other compensation components should also be considered when evaluating the overall package. Additionally, salary negotiations, qualifications, and demand for specific expertise can also impact individual salary offers.

Study Plan

Core Courses
 No.  Course code  Credit  Course title  Requisite 
1  MGM 700  3  Evolution of Management Thought  None 
2  STA 701  3  Business Statistics  None 
3  MKT 710  3  Marketing Management  None 
4  RES 712  3  Qualitative Research Methods  None 
5  RES 708  3  Quantitative Research Methods  STA 701 
6  BECON 702  3  Business Economics  None 
8  RES 704  3  Advanced Quantitative Analysis  None 
9  FIN 714  3  Empirical Finance  None 
10  SCL 716  3  Operations and Supply Chain Management  None 
10  BUS 718  3  Business Strategy  None 
 Thereafter students choose ONE of Four Specializations 
Accounting Specialization
 No.  Course code  Credit  Course title  Requisite 
1  ACC 735  3  Financial Accounting  None 
2  ACC 740  3  Management Accounting  FIN 714 
3  ACC 745  3  Current Accounting Issues  None 
4  ACC 750  3  Business valuation  None 
 No.  Course code  Credit  Course title  Requisite 
1  PhD 755  0  PhD Comprehensive exam  42 Ch 
PhD Thesis
No. Course code  Credit  Course title  Requisite 
1  DISS 760  18  Doctoral Dissertation  PhD Comprehensive exam 

Course Descriptions

Core Courses MGM 700       Evolution of Management Thought

This course focuses on critical and analytical review of the management theories over the years from pre-Scientific Management era, to the present day. Students are encouraged to compare and contrast management theories and to examine them critically in light of their environmental context.

STA 701        Business Statistics

In this course students will learn statistical concepts used in business research situations. It is well known that any academic career involves research based on data analysis or empirical work. In today’s knowledge society there are huge amount of data and available information that can be used as part of the research process. But it is crucial to use data intelligently and correctly and extract from them significant information. During this course student will examine the most important and fundamental statistical techniques and tools that are required to support the research process. Topics include descriptive statistics and numerical measures, statistical inferences, hypothesis testing, analysis of variance, regression models, and forecasting models.

MKT 710    Marketing Management

The course focuses on understanding, implementing and critically evaluating the marketing concepts. The objective is to provide comprehensive explanation of the marketing concepts including target marketing, segmentation, positioning, and the marketing strategy encapsulating product, promotion place, and price strategies, and implement them in the UAE context. The core focus of the course is to develop students’ skills in critically evaluate the existing literature, identify gaps and develop conceptual framework.

RES 712    Qualitative Research Methods

The purpose of this course is to provide doctoral students with an understanding about the conceptual foundations of qualitative research methods in business studies. In this course students will be prepared in obtaining the skills, techniques and knowledge necessary to undertake an independent research in qualitative business research.

RES 708    Quantitative Research Methods

This course will cover the fundamental concepts and theories of quantitative research methods as applicable to the investigation of organizational phenomena. The students will critically evaluate the various models, designs, principles and statistical skills necessary to independently perform an empirical study. Upon completion of the course, students will gain critical skills relevant to research methodologies applied in business administration research as well as being able to differentiate between a variety of models and statistical methods used in business studies.

BECON 702     Business Economics

In this course provides deeper insights in macroeconomic theories and how to apply it in current macroeconomic problems in the UAE or GCC countries. The main topics covered in this course include income determination, determination of employment and price; fiscal and monetary policies; various theories of business cycles and economic growth. At the end of this course, students should have more understanding of macroeconomic theories and how macroeconomists address the country’s economic issues from a policy perspective.

RES 704        Advanced Quantitative Analysis

This course prepares students to gain advanced quantitative skills necessary to analyze research data. It helps students grasp a multitude statistical models that are tailored to answer particular research question. After introducing these advanced techniques such as 2SLS, time series analysis, panel data analysis, forecasting and programing models, the course will focus to provide the students with the ability to evaluate recent empirical studies and develop practical skills which are necessary to perform independent research using statistical packages such as STATA and Smartplus.

FIN 714       Empirical Finance

The course provides a comprehensive introduction to empirical finance and financial markets landscape, instruments, structure, and valuation. The essential topics of the course include portfolio selection, equilibrium asset pricing, stock valuation, arbitrage pricing, fixed-income securities, derivatives, and foundations of behavioral finance. The classes will cover the central themes of modern finance including individual investment decisions under uncertainty. Upon completion of this course, students should have a clear understanding of the major concepts in finance and financial economics. The relevant tools for problem-solving will be developed and practiced in the homework assignments. All the models considered have immediate applications for real-world finance and investment decisions. The course will focus on empirical evidence and research applications and could be utilized and extended in future studies.

SCL 716      Operations and Supply Chain

The main purpose of this course is to help students gain knowledge in the theoretical and substantive areas of operations and supply chain management in order to develop mastery of rigorous methods of reasoning and experimentation, to understand and evaluate the scientific literature related to its research project, and to contribute to the advancement of theoretical and applied knowledge. In sum, this course provides an introduction to the key conceptual skills and methods of supply chain management which involves the application of frameworks and mathematical modelling tools to supply chain management problems.

BUS 718     Business Strategy

In this course students will learn the core elements of Business Strategy with the underlying theoretical rigor of economic theories. Competition lies at the heart of business, and doctoral students after studying this course will have the knowledge to undertake research in areas related to businesses conducted locally, regionally or globally. A selection of key areas on which students could focus their research themes for doctoral thesis could be: entry and exit strategies in a variety of markets, sources and strategies to cope with competitors, sources of competitive advantages and their sustainability, links between the strategy and structure of firms, and conducting industry analysis. This Course will also expose students to the elements of game theory principles of modern global business.

Specialization in Accounting ACC 735        Financial Accounting

This course exposes doctoral students to the theoretical foundations of the contemporary approach to financial reporting. This course also examines the political and other environmentl factors that played a role in the development of current accounting standards. Alternative theories and controversial topics in accounting are discussed through a set of readings.

ACC 740     Management Accounting

This course is designed to expose doctoral students to a selection of current research in managerial accounting, using both different research designs (e.g., survey, experimental, and archival methods).  Students should leave this course with a proper level of knowledge of managerial research in accounting and be better able to create, analyze, and critique such research.  This course may also help those students who intend to work in this area to identify a thesis (dissertation) topic.

ACC 745      Current Accounting Issues

This course exposes doctoral students to accounting issues that are not covered in the other two research seminars (ACC 735 and ACC 740) such as auditing and international accounting research and other issues that under consideration by standard setters (e.g., FASB and IASB).

ACC 750     Business valuation

This seminar develops students’ skills and ability to read and critically evaluate published empirical research in accounting using different research paradigms. It emphasizes use of survey methods, use of secondary data, use of quasi experiments, use of the historical approach, and experimental economics.

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