The PhD programme in Accounting creates a framework that complements and supports independent research in the field of accounting, whilst providing milestones through which the graduate student will advance, and structured educational inputs to support and develop the student. Students are required to complete a written thesis and viva voce examination together with at least 15 credits in subject – specific modules and at least 15 credits in transferable skills. The programme can be undertaken on a full or part time. PhD students generally start their programme in either September or January.