Phd in Accounting

Program Overview

Phd in Accounting

Programme Overview

The Ph.D. Program in Accounting offers interdisciplinary training that develops the student’s expertise in conducting both analytical and empirical research. The program is designed to provide students with opportunities to learn to develop their own research ideas through a formal coursework during the first years. Our distinguished faculty conducts interdisciplinary research across a wide variety of specializations, including Accounting Information Systems (AIS) and political economics, Auditing Financial accounting and reporting, Taxation, Information intermediaries and corporate networks and other different fields of accounting. Accounting is used in every sector of today’s world, so the study is highly linked with the departments like Hospitality Management, Business Management, Culinary Arts, Pharmacy, Engineering, Dentistry, Nursing, Medical Science and others. Students gain additional exposure to research through seminar, workshops as well as through research assignments and joint projects with faculty. The demand for skilled accounting educators is strong, and doctoral graduates in accounting can pursue considerable placement all over the world.

For successful completion of PhD degree in LUC, each candidate should publish minimum of Four research articles in Scopus indexed journals, with Lincoln affiliation.

Duration

• Full Time: 2-5 Years
• Part Time: 3-6 Years

Intakes

• Ongoing

Brochure

• Download

Online

• Application

Subject Highlights

• Accounting Information Systems (AIS) and political economics
• Auditing
• Financial accounting and reporting
• Taxation
• Capital Markets Research in Accounting
• Economic Models of Agency and Control
• Risk management
• Accounting and public policy
• Financial analysis and valuation
• Accounting regulation
• Accounting History
• Market reactions to accounting
• Management accounting and control
• Corporate Finance, reporting and governance
• Information intermediaries and corporate networks
• Empirical finance and accounting anomalies
• Executive compensation
• Investment Management
• Earnings quality and earnings management
• International accounting standard
• Private equity and venture capital
• Securities Analysis
• Costing

Entry Requirements

• A Master’s Degree in Accounting or a related field as accepted by the Higher Education Provider (HEP) Senate; or
• Other qualifications equivalent to a Master’s Degree recognised by the Government of Malaysia.
• Candidates without a related qualification in the field/s or working experience in the relevant fields must undergo appropriate prerequisite courses determined by the HEP.

Career Opportunities

• International Accountant
• Managerial Accountant
• Environmental Accountants
• Personal Financial Adviser to the Stars
• Spectator Sports Accounting
• Senior Financial Analysts
• Accounting Software Developer
• Risk and Compliance Professionals
• Finance Director
• Information Technology Accountants
• Teaching in Accounting

Program Aim

• To develop meticulous scholars with the capability to advance both academic knowledge and business practice
• To provide in-depth knowledge of their own research area and its social importance to develop scientific theory and research methods within the research area.
• To equip with the expertise necessary to succeed in a knowledge-intensive environment and to cater greater depth in professional life.
• To train students to carry out research with the highest international quality in Accounting and in the related fields.
• To encourage scholars to contribute in the field of accounting by synthesizing existing knowledge to facilitate policy making in accounting.

FAQ

About The Program

• What is the Phd in Accounting program all about?
  • The Phd in Accounting offers interdisciplinary training that develops the student’s expertise in conducting both analytical and empirical research. The program is designed to provide students with opportunities to learn to develop their own research ideas through a formal coursework during the first years. Our distinguished faculty conducts interdisciplinary research across a wide variety of specializations, including Accounting Information Systems (AIS) and political economics, Auditing Financial accounting and reporting, Taxation, Information intermediaries and corporate networks and other different fields of accounting. Accounting is used in every sector of today’s world, so the study is highly linked with the departments like Hospitality Management, Business Management, Culinary Arts, Pharmacy, Engineering, Dentistry, Nursing, Medical Science and others. Students gain additional exposure to research through seminar, workshops as well as through research assignments and joint projects with faculty. The demand for skilled accounting educators is strong, and doctoral graduates in accounting can pursue considerable placement all over the world. For successful completion of PhD degree in LUC, each candidate should publish minimum of Four research articles in Scopus indexed journals, with Lincoln affiliation.
• What is the focus of the Phd in Accounting?
  • The Phd in Accounting is a research-focused program aimed at developing expertise in accounting theory, research methods, and advanced analytical skills. It prepares students to contribute original research to the field of accounting, often focusing on topics such as financial accounting, managerial accounting, auditing, taxation, and corporate governance. The program involves rigorous coursework in accounting theory, econometrics, and finance, followed by independent research leading to a dissertation. Graduates are typically prepared for careers in academia, conducting research and teaching at universities, or taking on research-oriented roles in industry or government agencies.
• How does the Phd in Accounting prepare students for international careers?
  • Phd in Accounting is designed to prepare students for careers in international markets by offering International case studies on business challenges and solutions across different economies.

Admission

• What are the minimum academic qualifications required for admission into the Phd in Accounting?
  • A Master’s Degree in Accounting or a related field as accepted by the Higher Education Provider (HEP) Senate; or
  • Other qualifications equivalent to a Master’s Degree recognized by the Government of Malaysia.
  • Candidates without a related qualification in the field/s or working experience in the relevant fields must undergo appropriate prerequisite courses determined by the HEP.
• Is work experience required for admission into the Phd in Accounting program?
  • Preferably candidates should have 2 to 5 years of professional work experience, with good leadership potential.
• Are there specific Masters degree preferred for the Phd in Accounting program?
  • No, master degree in any field is usually acceptable for admission. However, degrees in business, economics, or related fields may provide a stronger foundation for some of the core concepts in the Doctor of Business Administration.
  • Applicants from non-business backgrounds may be required to take foundational business courses or demonstrate their capacity to handle the program’s academic rigor.
• Do I need to submit GMAT (Graduate Management Admission Test) or GRE (Graduate Record Examination) scores for the Phd in Accounting program?
  • Phd in Accounting program do not require GMAT (Graduate Management Admission Test) or GRE (Graduate Record Examination) scores as part of the admission process, particularly if the applicant has significant work experience or a strong academic record.
• What documents are required for the application process?
  • The typical documents required for the Phd in Accounting program application include:
    • Academic transcripts from all institutions attended.
    • Updated resume or CV outlining work experience, academic qualifications, and professional achievements.
    • Letters of recommendation (usually 1 to 3), often from academic or professional references.
    • A statement of purpose or personal essay explaining your motivation for pursuing the PhD and your career goals.
    • GMAT/GRE scores (if required by the program).
    • Proof of English proficiency (for non-native English speakers).

Program Structure and Duration

• How long does the Phd in Accounting program take to complete?
  • Full-Time Study: 3 years
  • Part-Time Study: 3 – 6 years
• What is the minimum credit requirement for graduation from Phd in Accounting program?
  • The Phd in Accounting program at Lincoln University College requires students to complete 48 credit hours to graduate.
• Can you outline the structure of the program?
  • Kindly refer to our brochure by clicking on the link
• Can you provide details on the course timetable structure?
  • The timetable is typically made available four weeks prior to the start of the semester. Students can easily access and review their schedules through the LLS student portal, ensuring they have ample time to prepare for the upcoming semester.

English Proficiency

• What is the English proficiency requirement?
  • International students must have proof of good proficiency in verbal and written English. For example, International English Language Testing System (IELTS) score of 5.5 or its equivalent.
  • If a student does not meet this requirement, HEPs must offer English proficiency courses to ensure that the student’s proficiency is sufficient to meet the needs of the program.
• Can I take an English preparatory course instead?
  • Yes, the Intensive English Program is available for students who don’t meet the requirement. Successful completion allows for admission to degrees.
• How long are test scores valid?
  • Test scores are valid for two years from the test date.
• When should I submit my test scores?
  • Submit them along with your application or by the deadline outlined by the university.

Accreditation

• Is the Phd in Accounting degree accredited by the Malaysian Qualifications Agency (MQA)?
  • Yes, our Phd in Accounting is accredited by MQA and Ministry of Education, Malaysia.
• Does the Accreditation Impact Global Employability?
  • Yes, accreditation significantly impacts global employability.
  • Accreditation ensures that the Phd in Accounting program meets international standards of quality and rigor.
  • Employers worldwide often prefer graduates from accredited programs as they know the education received is of a high standard.
  • Additionally, accredited programs provide students with a competitive edge in the global job market, increasing their chances of securing roles in multinational companies and enhancing their career prospects across various industries and countries.
• Does the Program meet Industry Standards?
  • Yes, our Phd in Accounting program is designed to meet current industry standards. The curriculum is regularly updated to align with the latest trends and demands in global business practices, ensuring that students gain relevant skills and knowledge.
  • This ensures that graduates are well-prepared to handle real-world challenges in global markets and are equipped with the competencies sought by employers worldwide.
• Does the Accreditation Support Further Education and Certifications?
  • Yes, accreditation from MQA and Malaysia Ministry of Higher Education strongly supports further education and certifications.
  • Graduates from accredited programs are more likely to be accepted into advanced academic pursuits like Master’s program.
• How Often is the Accreditation Reviewed or Updated?
  • The accreditation for the Phd in Accounting by the Malaysian Qualifications Agency (MQA) is typically reviewed and updated every 3 to 5 years.
  • This regular review ensures that the program maintains high academic standards and stays current with industry developments and best practices.
  • The MQA periodically assesses the curriculum, teaching methods, and overall quality of the program to ensure it continues to meet national and international educational standards.
  • This helps to keep the program relevant, ensuring that students are equipped with up-to-date skills and knowledge for the global business environment.

Career Prospects

• Once I complete my Phd in Accounting what are the wide array of career opportunities in both leadership and specialized roles within organizations I can venture into?
  • Academic Careers
    • University Professor/Lecturer: A PhD is often required for faculty positions at universities, where you can teach accounting courses and supervise graduate students. You’ll also be expected to publish original research in scholarly journals.
    • Academic Researcher: You can focus on conducting and publishing research in specialized accounting areas like auditing, financial reporting, taxation, and corporate governance. This role often includes presenting at international conferences and contributing to the academic body of knowledge.
    • Postdoctoral Fellow: After completing your PhD, you might pursue a postdoctoral research position to further specialize in a particular area of accounting.
  • Corporate and Industry Careers
    • Chief Financial Officer (CFO): With advanced research expertise, you can take on leadership roles such as CFO, responsible for overseeing a company’s financial operations, risk management, and financial reporting.
    • Senior Accountant/Controller: PhD holders may be sought after for senior positions in large corporations where complex financial operations require in-depth knowledge of accounting principles and regulations.
    • Financial Analyst: Research-intensive PhD training equips you with strong analytical skills for roles in financial analysis, where you can assess financial data, forecast trends, and guide investment strategies.
    • Corporate Governance Advisor: PhD graduates can work in corporate governance roles, ensuring that companies comply with regulations and implement effective financial reporting systems.
  • Research and Development (R &D)
    • R &D in Accounting Firms: Many large accounting firms have research divisions that focus on improving accounting standards, auditing practices, and financial reporting frameworks. As a PhD holder, you can contribute to these research initiatives.
    • Think Tanks and Research Organizations: You could work for policy think tanks or financial research organizations, conducting studies on accounting regulations, taxation policies, or financial ethics.
  • Consulting
    • Management Consultant: PhD holders are highly valuable as consultants, especially in areas like taxation, corporate finance, or financial reporting. You can advise companies on optimizing their accounting processes, implementing new regulatory requirements, or restructuring financial reporting systems.
    • Tax Consultant/Advisor: You can specialize in advising businesses on complex tax issues, transfer pricing, international tax strategies, and compliance with national and global tax regulations.
    • Forensic Accounting Consultant: Your research skills can be applied to forensic accounting, where you’ll analyze financial statements and transactions to detect fraud, misconduct, or financial irregularities.
  • Government and Public Sector
    • Policy Analyst/Adviser: Governments and regulatory bodies require experts to develop and refine financial regulations, accounting standards, and tax policies. A PhD in accounting can position you to work in public financial management, shaping policy decisions.
    • Government Auditor: PhD holders can take on senior auditing roles within governmental agencies, where they ensure the proper use of public funds and compliance with accounting regulations.
    • Regulatory Expert: You may also work for organizations like the Financial Accounting Standards Board (FASB) or International Accounting Standards Board (IASB) to shape and enforce accounting standards.
  • International and Non-Governmental Organizations (NGOs)
    • International Accounting Standards Expert: With expertise in global accounting practices, you could work with international organizations such as the World Bank, IMF, or the UN to advise on financial reforms and international accounting standards.
    • Financial Advisor in NGOs: Non-governmental organizations often require financial experts to ensure proper allocation of resources and transparent financial reporting. Your expertise can help in auditing, grant management, and compliance with international reporting standards.
  • Sustainability and ESG (Environmental, Social, Governance) Reporting
    • ESG Accounting Specialist: There is a growing demand for accounting professionals with expertise in sustainability and ESG reporting. With a PhD in accounting, you can lead efforts to create and implement standards for sustainability reporting, ensuring that companies disclose non-financial information about their environmental and social impacts.
    • Corporate Social Responsibility (CSR) Consultant: You can advise corporations on integrating CSR into their financial strategies and reporting, focusing on ethical business practices and sustainability.
  • Forensic Accounting
    • Forensic Accountant: Your research skills can be applied to forensic accounting, where you investigate financial crimes, fraud, and legal disputes by analyzing financial data. Forensic accountants are often called upon in legal proceedings as expert witnesses.
    • Fraud Investigator: With advanced knowledge of auditing and accounting systems, you can specialize in detecting and preventing financial fraud in both private and public sectors.
  • Entrepreneurship
    • Accounting or Financial Services Entrepreneur: With a PhD in accounting, you can develop new tools, software, or consulting services that address gaps in financial reporting, auditing, or tax compliance.
    • FinTech Specialist: As financial technology continues to evolve, PhD graduates in accounting can contribute to developing solutions that integrate accounting standards with innovative financial technology products.
  • Board and Executive Roles
    • Board Member (Audit or Governance Committee): As a recognized expert in accounting, you can serve on the boards of corporations, advising on audit and governance committees and helping ensure compliance with financial regulations.
    • Executive Roles in Accounting Organizations: You can take on leadership roles in accounting associations or professional bodies, shaping the future of the accounting profession through research, advocacy, and policy development.
• What is the expected salary range for graduates?
  • Malaysia: Starting salaries range from MYR 60,000 to MYR 100,000 per annum, depending on experience and industry.
  • International: Salaries vary widely; research specific regions for accurate figures

Tuition Fee and Scholarship

• What are the tuition fees for local and international students?
  • For details about the tuition fees, kindly email or or
• Am I eligible for a scholarship, and if so, what amount of scholarship am I eligible for?
  • For details about our scholarship schemes, kindly email or or
• Is this course eligible for MARA or PTPTN funding?
  • Yes, for details, kindly email or or

Alumni Network

• Can I access the alumni network?
  • Yes, as a graduate of the Phd in Accounting, you will have lifelong access to our global alumni network, which includes thousands of professionals across various industries and regions. The alumni network offers invaluable resources for networking, career opportunities, and continuous learning, and we host regular alumni events and reunions to help you stay connected.
• What are the alumni doing now?
  • Our Phd in Accounting program has produced many distinguished alumni who have gone on to lead and innovate in their fields. For example, some of them have become CEOs of global firms, and some working as partner in major consulting firms. We also have alumni who have become successful entrepreneurs, launching startups such in the fintech industry. Some of them have joined prestigious universities in Canada, New Zealand, or Germany for further studies. Our alumni continue to make significant impacts in various sectors worldwide.
• What industries do graduates typically work in?
  • Our graduates pursue careers across a wide range of industries, including finance, accounting, consulting, technology, healthcare, manufacturing, consumer goods, and non-profit sectors. Many graduates also find opportunities in emerging fields such as sustainability, artificial intelligence, and digital transformation. The diverse skill set provided by the Phd in Accounting prepares students to succeed in both traditional and rapidly evolving industries.
• Are there opportunities to stay involved with the program after graduation?
  • Yes, there are numerous ways for alumni to stay engaged with the Phd in Accounting program. Alumni are invited to participate in networking events, mentorship programs, guest lectures, and alumni reunions. We also encourage alumni to contribute to the growth of the program by serving on advisory boards, offering internships, and recruiting new graduates for their organizations. Additionally, our alumni have lifetime access to career services and continued learning opportunities through workshops and webinars.