Accountancy

Program Overview

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Accountancy

Introduction

At the University of Aberdeen Business School, the Accountancy Discipline is at the forefront of pioneering interdisciplinary research that addresses some of the most pressing challenges in the accounting profession and society at large.

Study Information

At a Glance

• Degree Qualification: PhD

Research Area Navigation

Overview

• Overview
• Our Research
• Our Experts
• Entry Requirements
• Fees
• Careers
• Contact Us

Our Research

The discipline, at present, has two leading research projects on modern slavery-related corporate transparency and accountability, funded by AHRC and GCRF-Scottish Funding Council.

The Discipline of Accounting is home to the research centre, the Centre for Governance, Accountability, and Sustainability.

The Discipline's reach is global: research collaborations are currently underway with international institutions and researchers based in Australia, Bangladesh, Brazil, Canada, Denmark, Greece, Ireland, Italy, New Zealand, Portugal, Russia, and the USA to name but a few.

Research Interests

Accountancy Practice and Theory

• The study of theory and practice to enable and enhance professional practice and regulatory change.
• Experts: Professor Alan Sangster, Professor Aziz Islam, Dr Audrey Paterson, Dr Bill Jackson, Dr Naser Makarem, Mr Mark Whittington, Dr Thereza Sales de Aguair, Dr Nglaa Ahmad

Accountability, Governance and Sustainability

• Studying the systems of governance and accountability for achieving sustainable development.
• Experts: Professor Alan Sangster, Professor Aziz Islam, Dr Audrey Paterson, Dr Bill Jackson, Dr Naser Makarem, Mr Mark Whittington, Dr Thereza Sales de Aguair, Dr Nglaa Ahmad, Dr Mohamed Osman

Organisations and Accounting Change

• Exploring technological, cultural and political-economic underpinnings of organisational and accounting change.
• Experts: Professor Alan Sangster, Professor Aziz Islam, Dr Audrey Paterson, Dr Bill Jackson, Mr Mark Whittington, Dr Thereza Sales de Aguair, Dr Nglaa Ahmad

Accountancy Education

• Exploring the contemporary global practices of constructing and disseminating accounting knowledge and exploring the developments in the accounting profession.
• Experts: Professor Alan Sangster, Dr Audrey Paterson, Dr Bill Jackson, Dr Naser Makarem, Mr Mark Whittington, Dr Thereza Sales de Aguair

Accounting History

• Exploring the historical roots of accounting practices, accounting professions, and accountability systems.
• Experts: Professor Alan Sangster, Dr Audrey Paterson, Dr Bill Jackson

Our Experts

• Programme Coordinator: Nglaa Ahmad Shehata Ahmad
• Director: Muhammad Azizul Islam

Aberdeen Global Scholarship

Eligible self-funded international Postgraduate Research Masters' students starting in September 2025 will receive the Aberdeen Global Scholarship.

Entry Requirements

PhD Programme

• Applicants for this programme must have a good honours degree in accountancy or a related subject.
• In addition, applicants must provide a detailed research proposal.
• APPLICANTS ARE STRONGLY ADVISED TO CONTACT POTENTIAL SUPERVISORS BEFORE MAKING AN APPLICATION.
• We are open to discussing all potential projects with applicants, including the possibility of undertaking these via distance learning.
• Guidelines for writing a Research Proposal.
• Applicants must provide two academic references from their most recent academic institution.
• For further guidance on applying, please contact bs-.
• If English is not your first language you must also show evidence of attaining standards in English. View details of English language criteria.

International Applicants

• Information about visa and immigration requirements
• Information regarding country or territory-specific entry requirements

Fees and Funding

• View the tuition fee rates

International Applicants

• More information about Fee status, living costs, and work allowances for international students is available here.

Scholarships

• Eligible self-funded international Postgraduate Research Masters' students starting in September 2025 will receive the Aberdeen Global Scholarship.
• Explore this Global Scholarship, including eligibility details, on our dedicated page.
• To see our full range of scholarships, visit our Funding Database.

Careers

• Graduates go into Public and Private Sector Accounting and Management, Fund Management, Stockbroking, Investment Analysis, Banking and Financial Services.
• Many also continue to develop their career in Academia internationally.
• A number of Accounting PhDs from Aberdeen are now working in reputed universities across the world and continue to be active in their research endeavours.

World Class Facilities

• The University of Aberdeen, established in 1495, is Scotland’s third oldest and the UK’s fifth oldest University.
• The university’s ancient campus reflects its long-standing academic tradition, with historic buildings such as King's College, which dates back to the 15th century.
• This blend of ancient architecture and modern facilities creates a unique atmosphere where students can experience the best of both tradition and innovation.

Sir Duncan Rice Library

• The University’s award winning Sir Duncan Rice Library is listed in the “Top 20 spellbinding University libraries in the World”.
• It contains over a million volumes, more than 300,000 e-books and 21,000 journals.

Affordability

• Aberdeen has been named the cheapest place for students to rent private accommodation in the UK.
• In 2024, StuRents reports that the average price of a student private rental property in the Granite City was just over £96 a week.

Aberdeen City

• Named Scotland's Safest University City (Unbroken Britain Survey, Provident Financial, 2018) and is in the top 10 in the UK for places to live and work (PricewaterhouseCoopers, 2018).

Program Outline

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Degree Overview:

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Introduction:

The Accountancy postgraduate research program at the University of Aberdeen delves into the various aspects of accounting practice, education, theory, regulation, and the profession. It explores the program's organizational, social, environmental, and political implications.

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Objectives:

• To equip students with the necessary skills and knowledge to conduct high-quality research in the field of accounting.
• To foster critical thinking, analytical skills, and independent research abilities.
• To prepare graduates for careers in academia, research, or professional accounting roles.

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Description:

This program is designed to provide students with a comprehensive understanding of the theoretical and practical aspects of accounting. It offers a flexible structure, allowing students to tailor their research to their specific interests and career goals. The program also emphasizes the development of research skills, including data analysis, critical thinking, and writing.

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Outline:

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Program Content:

The program covers a wide range of topics, including:

• International financial accounting
• Social and environmental accounting
• Corporate governance and regulation
• Accounting education
• Accounting history
• Management accounting
• Public-sector accounting
• Healthcare accounting
• Critical perspectives on accounting

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Structure:

The program is typically completed over a period of three years, with students conducting independent research under the supervision of a faculty member. The program consists of a combination of coursework, research seminars, and independent study.

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Course Schedule:

The specific course schedule will vary depending on the student's research interests and the faculty member's expertise. However, some common courses include:

• Research Methods in Accounting
• Accounting Theory
• Financial Accounting
• Management Accounting
• Auditing

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Modules:

The program comprises various modules, each focusing on a specific area of accounting. Some of the modules offered include:

• Accounting and the Environment
• Corporate Social Responsibility
• Accounting Regulation
• Accounting History
• Accounting Education
• Public Sector Accounting

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Assessment:

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Assessment Methods:

The program uses a variety of assessment methods, including:

• Written assignments
• Presentations
• Research thesis
• Oral examinations

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Assessment Criteria:

The assessment criteria will vary depending on the specific assessment method. However, some common criteria include:

• Originality of research
• Critical thinking
• Analytical skills
• Writing ability
• Presentation skills

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Teaching:

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Teaching Methods:

The program utilizes a variety of teaching methods, including:

• Lectures
• Seminars
• Workshops
• Supervision meetings
• Independent study

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Faculty:

The program boasts a team of experienced and internationally reconocido faculty members with expertise in various areas of accounting. Students will have the opportunity to learn from leading researchers in the field.

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Unique Approaches:

The program offers several unique approaches to teaching and learning, including:

• A strong emphasis on research-led teaching
• Individualized supervision
• Opportunities to collaborate with other researchers
• Access to world-class research facilities

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Careers:

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Career Paths:

Graduates of the program can pursue careers in various fields, including:

• Academia
• Research
• Public sector accounting
• Private sector accounting
• Management consulting
• Investment banking

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Career Opportunities:

The program prepares graduates for a wide range of career opportunities, including:

• Lecturer
• Researcher
• Accountant
• Auditor
• Financial analyst
• Management consultant

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Career Outcomes:

Graduates of the program have gone on to successful careers in academia, research, and professional accounting roles. Many graduates have secured positions at leading universities, research institutions, and accounting firms worldwide.

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Other:

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Research Groups:

The Accountancy group is a highly active research group, focusing on various areas, including international financial accounting, social and environmental accounting, corporate governance and regulation, and accounting education.

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Research Interests:

Faculty members in the Accountancy group have a wide range of research interests, including:

• Accounting and sustainability
• Accounting and corporate governance
• Accounting and regulation
• Accounting education
• Accounting history

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Funding Opportunities: