PhD Accounting

Program Overview

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PhD Accounting

Course Overview

The PhD in Accounting programme offers a supportive environment to undertake original research and equips students with the theoretical and technical skills needed to produce quality research.

Start and Duration

• Sep, 3 years
• Sep, 72 months
• Jan, 3 years
• Jan, 72 months

Level

• Research
• Research
• Research
• Research

Qualification

• Doctor of Philosophy
• Doctor of Philosophy
• Doctor of Philosophy
• Doctor of Philosophy

UK Fees

• From £8,267 per year*
• From £4,133 per year*
• From £8,267 per year*
• From £4,133 per year*

International Fees

• From £14,467 per year*
• From £7,233 per year*
• From £14,467 per year*
• From £7,233 per year*

Campus

• Buckingham
• Buckingham
• Buckingham
• Buckingham

School

• School of Business

About the Course

The PhD in Accounting programme offers a supportive environment to undertake original research and equips students with the theoretical and technical skills needed to produce quality research.

The degree is awarded by the University in recognition of the successful completion of a course of supervised research, the results of which show evidence of originality and independent critical judgement and constitute an addition to knowledge.

This programme is available in either full-time or part-time mode (3 years full-time and 6 years part-time). Students are registered initially for the degree of PhD (Doctor of Philosophy), although their status is probationary until the first Annual Review has taken place, normally between 12 and 18 months from first registration.

Entry Requirements

• Candidates must hold a Bachelors degree with Honours (to UK standard) of First or Upper Second (2:1) Class.
• Applicants are also expected to hold a relevant Masters degree in finance, accounting or a cognate subject area. Normally we require performance at a distinction level, including any dissertation component or equivalent carried out. Professional qualifications other than a Bachelors Degree and/or relevant and appropriate experience may be taken into account for entry to a PhD programme. Professional qualifications are examined on their merits and may strengthen the case for entry.

English Language Requirement

• IELTS: 7.0 (with a minimum of 6.5 in each component)
• TOEFL: 100 internet-based or 623 paper-based (with a minimum of 22 in each component – internet based).
• Pearson Test of English Academic (PTE): 66 (with a minimum of 58 in each component)

Selection Process

All applicants are interviewed by prospective supervisors or appropriate academic members of staff. This also provides an opportunity for the applicant to discuss their project proposal. For applicants in the UK, they are invited to attend the interview in person and for international applicant, it may not be possible for you to visit in person, so the admissions tutor may arrange for the interview be conducted by Microsoft Teams, email or phone.

Research Proposals

Applications should be accompanied by a 3000- word research proposal outlining a brief introduction of the specific area of study, referring to the current state of knowledge (i.e. what research has been done to date) and any recent debates on the subject, research philosophy and desirable methodology to be applied along with the completion plan.

Teaching & Assessment

Quality Supervision

The aim of the Research Programme is to help students develop the following: a) a systematic and in-depth understanding in the subject area of choice of research by the student; b) the critical skills necessary to analyse and evaluate complex legal problems and related issues; c) To give students the opportunity to undertake a substantial independent research project at Level 7 of writing; d) research skills necessary to demonstrate familiarity with and understanding of the subject, its principal sources and authorities; e) To develop research skills necessary to display critical discrimination and a sense of proportion in evaluating evidence and the opinions of other authors in the subject.

High Calibre Staff

Most of our academic staff teach for three terms out of four, with the remaining term used for research. Because of this, we have no difficulty in attracting high calibre, highly respected lecturers, many of whom also have a background in business or industry and can offer networking opportunities for students.

Supervisory Methods

Candidates spend a considerable part of their studies undertaking supervised research, at the end of which they submit a thesis embodying the results of that research. This thesis must demonstrate familiarity with, and an understanding of the subject, its principal sources and authorities. It should display critical discrimination and a sense of proportion in evaluating evidence and the judgements of others. The subject should be dealt with in a competent and scholarly manner. In addition to this:

1. All postgraduate research students are required to take the Research Methods Course.
2. All postgraduate research students must attend supervisory meetings
3. All postgraduate research students must attend any other training required to assist with the completion of the PhD.

After Your Course

Graduate Employment

Our graduates have gone on to further study at most of the world’s leading universities, including Harvard, London, Oxford and Cambridge and secured jobs in senior positions around the world. Among our alumni we have a graduate who became the head of his country’s civil service and one who became a leading Formula One motor-racing driver. Another secured a position as the Minister of Sabah and one female law graduate became the first British lawyer to become a French Advocate.

Course Fees

The fees for this course are:

Start	Type	First Year	Total cost
Sep 2025	Full-time (3 Years)	UK: £8,267	£24,800
		INT: £14,467	£43,400
Sep 2025	Part-time (72 Months)	UK: £4,133	£24,800
		INT: £7,233	£43,400
Jan 2026	Full-time (3 Years)	UK: £8,267	£24,800
		INT: £14,467	£43,400
Jan 2026	Part-time (72 Months)	UK: £4,133	£24,800
		INT: £7,233	£43,400

The University reserves the right to increase course fees annually in line with inflation linked to the Retail Price Index (RPI). If the University intends to increase your course fees it will notify you via email of this as soon as reasonably practicable.

Course fees do not include additional costs such as books, equipment, writing up fees and other ancillary charges. Where applicable, these additional costs will be made clear.

Postgraduate Loan Scheme

A system of postgraduate loans for Masters’ degrees in the UK is supported by the UK Government. The loan will provide up to £11,222 for taught and research Masters’ courses in all subject areas. The loans can be used for tuition fees, living expenses or both.

You may also find it useful to visit our External Funding page.

Scholarships and Bursaries

We have bursaries and scholarships available for both home and international students at undergraduate and postgraduate level, and these are awarded based on location, merit or financial need.

Funded scholarships and bursaries may be awarded across all schools of study, and represent a partial remission from tuition fees. Bursaries are means-tested and are intended for those who need a contribution towards their fees in order to study at Buckingham.

Students applying for this course may be eligible for the following:

UK Students

• Postgraduate First-Class Scholarship
  • Scholarship
  • The scholarship will reduce tuition fees by 33% for new UK and international postgraduate students.
• Royal Charter 40th Anniversary Scholarship
  • Scholarship
  • Research scholarship that offers outstanding applicants some or all the fees paid for by the University.

International Students

• Postgraduate First-Class Scholarship
  • Scholarship
  • The scholarship will reduce tuition fees by 33% for new UK and international postgraduate students.
• Royal Charter 40th Anniversary Scholarship
  • Scholarship
  • Research scholarship that offers outstanding applicants some or all the fees paid for by the University.

Program Outline

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Program: PhD in Accounting

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Degree Overview

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Overview:

The PhD in Accounting program at the University of Buckingham is designed to provide a supportive environment for students to undertake original research and equip them with the necessary theoretical and technical skills to produce high-quality research. The program emphasizes independent and critical thinking, allowing students to delve deeper into their chosen field and contribute to the advancement of knowledge.

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Objectives:

• To develop strong research skills, including problem identification, data analysis, and critical evaluation.
• To foster independent and critical thinking abilities.
• To equip students with the knowledge and expertise to conduct original research in the field of accounting.
• To contribute to the advancement of knowledge and understanding in the field of accounting.
• To prepare graduates for careers in academia, research, or other professional fields requiring advanced research skills.

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Program Description:

The program is offered in both full-time and part-time modes, with a duration of three years for full-time and six years for part-time students. The program follows a research-oriented structure, with students focusing on developing their research skills and conducting an independent research project under the guidance of experienced supervisors. Students are initially registered for the degree of PhD, although their status remains probationary until they complete the first Annual Review, typically between 12 and 18 months after starting the program.

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Outline

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Program Content:

The PhD in Accounting program covers a wide range of topics related to accounting research, including:

• Financial Accounting: This area focuses on the preparation and presentation of financial statements, including topics such as accounting standards, financial reporting, and analysis.
• Management Accounting: This area focuses on the use of accounting information for internal decision-making purposes, including topics such as cost accounting, budgeting, and performance management.
• Auditing: This area focuses on the independent assessment of financial statements and internal controls, including topics such as audit theory, audit practice, and fraud detection.
• Taxation: This area focuses on the application of tax laws and regulations to business transactions, including topics such as corporate tax, individual tax, and international taxation.
• Accounting Theory and Research: This area focuses on the development and application of theoretical frameworks in accounting research, including topics such as accounting theory, research methodology, and philosophy of science.

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Program Structure:

The program consists of a combination of coursework and independent research. Students are required to complete a set of core and elective courses that provide them with a strong foundation in accounting research methods and theoretical frameworks. The core courses include:

• Research Methods in Accounting
• Financial Accounting Theory
• Management Accounting Theory
• Auditing Theory
• Taxation Theory
Students also choose elective courses based on their research interests and career goals. These elective courses can be chosen from a variety of areas, such as:
• Advanced Financial Accounting
• Advanced Management Accounting
• Advanced Auditing
• Advanced Taxation
• Accounting History
• International Accounting
• Forensic Accounting
• Behavioral Accounting
In addition to coursework, students are required to conduct an independent research project under the supervision of a faculty member. The research project should make an original contribution to the field of accounting knowledge and demonstrate the student's ability to conduct independent research.

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Course Schedule:

The course schedule for the PhD in Accounting program varies depending on the mode of study (full-time or part-time). However, the program typically follows a semester-based system with two semesters per year. Courses are typically offered in the evenings and weekends to accommodate working professionals.

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Individual Modules:

Each module in the PhD in Accounting program has a specific focus and learning objectives. Some examples of individual modules include:

• Financial Accounting Theory: This module examines the theoretical foundations of financial accounting, including topics such as the conceptual framework, measurement, recognition, and disclosure.
• Management Accounting Theory: This module explores the theoretical foundations of management accounting, including topics such as cost accounting, budgeting, and performance management.
• Auditing Theory: This module examines the theoretical foundations of auditing, including topics such as audit risk, audit evidence, and audit reporting.
• Taxation Theory: This module explores the theoretical foundations of taxation, including topics such as income tax, corporate tax, and international taxation.

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Start Type 1st Year Total cost Sep 2024 Full-time (3 Years) UK£8,267 £24,800 INT£14,467 £43,400 Sep 2024 Part-time (72 Months) UK£4,133 £24,800 INT£7,233 £43,400 Jan 2025 Full-time (3 Years) UK£4,133 £24,800 INT£7,233 £43,400 Jan 2025 Part-time (72 Months) UK£4,133 £24,800 INT£7,233 £43,400 Apr 2025 Full-time (3 Years) UK£8,267 £24,800 INT£14,467 £43,400 Apr 2025 Part-time (72 Months) UK£4,133 £24,800 INT£7,233 £43,400 Course fees do not include additional costs such as books, equipment, writing up fees and other ancillary charges. Where applicable, these additional costs will be made clear.