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PhDs in Accounting

We offer two programmes: the traditional three-year PhD in Accounting and the four-year PhD in Accounting with Integrated Studies (known as the IPhD).

The PhD programme involves three years of supervised research, followed by one additional year to write up research, if needed. It offers the chance to gain new insights into accounting and accountability processes with the aim of influencing policy and practice, and is designed for those with prior academic research experience in accounting.

The IPhD programme, which is typically completed over four years of full-time study, includes a taught phase in the first year (see below for the course structure*), followed by a three-year research phase. The programme combines advanced specialist courses, skills training, and research study into a comprehensive learning experience. This approach allows you to deepen your subject knowledge while exploring interdisciplinary perspectives to broaden your expertise.

 

Our experts in the Department work a range of accounting research areas and publish in top journals such as Accounting, Organisations and Society; Contemporary Accounting Research; Accounting Review; Accounting Forum; Accounting, Auditing and Accountability Journal; British Accounting Review; European Accounting Review; Journal of Accounting Literature; Critical Perspectives on Accounting; Accounting Forum; Financial Accountability and Management; and Public Management Review . We offer you the opportunity to pursue your PhD research on various accounting topics including: accountability, corporate reporting, auditing, accounting information systems, management accounting, digitalisation, big data analytics, artificial intelligence, machine learning in accounting and auditing, and public sector accountability and sustainability.

PhD students receive close guidance and mentoring from a team of supervisors who are experts in their field. They are also considered integral members of the Department’s research team and are expected to attend relevant research centre events as well as departmental seminars and workshops that attract internationally renowned speakers. Supervisors also support students in presenting their research at national and international conferences and preparing submissions for journal publications.

PhD students have access to a wide range of resources to support their research. These include Audit Analytics, Bloomberg, Capital IQ, CSMAR, Thomson Reuters, and Wharton Research Data Service (WRDS), which provides access to Boardex, Compustat, CRSP, and other datasets.

 

Course Structure for IPhD students

Students will complete all taught modules during their first year of study. All students are required to be in Durham for all elements of classroom-based modules.

Core modules

Elective modules
  • Modern Accounting Research (15 credits)

  • Accounting Theory (15 credits)

  • Research Methods in Accounting (15 credits)

  • Dissertation/Research Project (60 credits)

Candidates shall also study and be assessed in modules to the value of 75 credits, listed below, subject to the approval of the supervisory team (only a selection of these modules will be available each year). Candidates must choose a balance of modules (core and optional) between the Michaelmas and Epiphany terms with no more than 75 credits in each term.

 

  • Financial Statement Analysis (15 credits)
  • Accounting: An Information Content Perspective (15 credits)
  • Auditing and Accountability (15 credits)
  • Financial Accounting and Reporting (15 credits)
  • Financial Planning and Control (15 credits)
  • Corporate Governance (15 credits)

Modules up to the value of 30 credits chosen from those listed for the MSc Economics, MSc Finance, MSc Management and MSc Marketing programmes, subject to permission from supervisors, PhD Director, and the respective Departments.

Funding

Candidates should note that applications for admission to the IPhD or PhD programme is separate to an application for funding.

A range of funding opportunities are available for applicants to the PhD programme which are published here and here. Candidates should note the requirements and deadlines for these before applying. As new scholarship opportunities are added throughout the academic year, candidates are encouraged to check these pages regularly.  

 

 

For further enquiries, please contact us via email at business.phd.accounting@durham.ac.uk