Program Overview

Doctor of Philosophy in Accounting (ODL)

Programme Overview

A PhD in Accounting is a prestigious academic qualification. The program offers advanced knowledge and research skills in accounting and related fields. A PhD via distance perfectly adjusts students’ needs. PhD students are usually required to show competence, master their research, and also carry out an original thesis so as to foster new academic contributions to their knowledge. PhD provides advanced knowledge and skills to its students. The program is entirely online. The curriculum includes advanced courses in accounting theory, research methods, and specialized areas of accounting such as taxation, auditing, and financial reporting. For successful completion of a PhD degree at LUC, each candidate should publish a minimum of four research articles in Scopus-indexed journals with Lincoln affiliation.

Duration

• Full Time: 3-5 Years
• Part Time: 4-5 Years

Intakes

• Ongoing

Brochure

• Download

Online

• Application

Subject Highlights

Entry Requirements

• A Master’s Degree [Level 7, Malaysian Qualifications Framework (MQF)] in Accounting disciplines accepted by the Higher Education Provider Lincoln University College Senate;
• The candidates must have finished at least one of previous undergraduate studies [Bachelor’s Degree (Level 6, MQF) / Master’s Degree (Level 7, MQF)] in Accounting or related specializations that are accepted by the Lincoln University College Senate.
• No direct entry from Bachelor’s Degree (Level 6, MQF) to Doctorate (Level 8, MQF)
• International Students must have evidence of good oral and written English proficiency. A score of 5.5 in International English Language Testing System (IELTS)/ Test of English as a Foreign Language (TOEFL) score of 550/equivalent.

Career Opportunities

• There is a lot of scope in both private and government organizations. It has opportunities in the education sector like professor or lecturer. There is a high demand for accounting PhD’s across the globe. The students can pursue an academic career or industrial jobs or in the banking sector. Some of the opportunities are as follows:
  • Accounting Lecturer
  • Researcher
  • Consultant
  • Financial Analyst
  • Accounting Director

Program Aim

• The programme aim is to provide advance knowledge of accounting and make them trained in the field of accounting. After the completion of the course the students will be:
  • Knowledgeable and skilful in the theory and practice of areas of accounting with the concept of research work.
  • Competent to practice technically and process interpersonal skill to communication making on various situations and responsibilities in the course of their research work.
  • Capable to work ethically and adopt digital and analytical skills to lend support accounting professional in their specialty.
  • Able to adopt the autonomy and responsibilities with the excellent leadership skills that is useful for industrial needs in the field of accounting.

FAQ

About The Program

• What is the Doctor of Philosophy in Accounting (ODL) program about?
  • The Doctor of Philosophy (PhD) in Accounting (ODL) is an online distance learning program designed for individuals seeking advanced research skills and knowledge in accounting, enabling them to pursue academic, research, or senior professional roles. The program offers flexible online study, covering various research areas such as financial accounting, management accounting, auditing, taxation, and corporate governance, with a focus on independent research, supervised thesis writing, and oral defense (viva voce).
• What is the focus of the Doctor of Philosophy in Accounting (ODL)?
  • The Doctor of Philosophy in Accounting (ODL) program is a research-intensive doctoral degree designed to provide students with advanced knowledge and expertise in the field of accounting. The primary focus of the program is on conducting original research that contributes new insights to accounting practices, theories, and standards. Students explore specialized areas such as auditing, financial reporting, taxation, corporate governance, accounting information systems, and risk management, among others. The program emphasizes critical thinking, analytical skills, and independent research, with students working towards a doctoral thesis that demonstrates their ability to conduct high-level academic research. In addition, students are encouraged to publish their findings in Scopus-indexed journals to ensure their research is recognized in the academic community. The program is delivered through Open Distance Learning (ODL), offering flexibility for students to study remotely while maintaining rigorous academic standards. Graduates are prepared for leadership roles in academia, research, or high-level positions within the accounting and finance sectors, equipped with the skills to address complex issues and contribute to the advancement of the accounting profession.

Admission

• What are the minimum academic qualifications required for admission into the Doctor of Philosophy in Accounting (ODL) ?
  • A master’s degree in accounting or related fields as accepted by the HEP Senate; OR
  • A master’s degree in non-accounting fields as accepted by the HEP Senate, subject to a minimum of 10 years of working experience in accounting or related fields must undergo a thorough rigorous assessment as determined by the HEP to identify the appropriate prerequisite courses that are equivalent to their working experience in the Accounting or related fields; OR
  • Other qualifications equivalent to a master’s degree in accounting or related fields recognized by the Government of Malaysia as equivalent to the above requirement.

Program Structure and Duration

• How long does Doctor of Philosophy in Accounting (ODL) program take to complete?
  • The Doctor of Philosophy in Accounting (ODL) program at Lincoln University College typically takes:
    • Full-Time: 3 to 5 years
    • Part-Time: 4 to 6 years

English Proficiency

• What is the English proficiency requirement for the Doctor of Philosophy in Accounting (ODL) program?
  • For international students applying to the Doctor of Philosophy in Accounting (ODL) program at Lincoln University College, demonstrating proficiency in English is essential. Acceptable proof includes:
    • IELTS: Minimum overall score of 5.5
    • TOEFL: Minimum score of 550
    • Other equivalent English proficiency tests may also be considered.

Accreditation

• Is the Doctor of Philosophy in Accounting (ODL) accredited by the Malaysian Qualifications Agency (MQA)?
  • Yes, the Doctor of Philosophy in Accounting (ODL) program at Lincoln University College (LUC) is accredited by the Malaysian Qualifications Agency (MQA). This accreditation ensures that the program meets national educational standards and is recognized by the Malaysian Ministry of Higher Education.

Career Prospects

• Once I complete my Doctor of Philosophy in Accounting (ODL) what are the wide array of career opportunities in both leadership and specialized roles within organizations I will be exposed to?
  • Upon completing the Doctor of Philosophy in Accounting (ODL) program, you will be exposed to a wide array of career opportunities in both leadership and specialized roles across various sectors. You could pursue academic positions as a professor or researcher at universities, contributing to the advancement of accounting knowledge. In the corporate world, opportunities include leadership roles such as Chief Financial Officer (CFO), financial consultant, or audit director, where you would oversee financial strategy, risk management, and corporate governance. You could also take on specialized roles in areas like forensic accounting, taxation, corporate finance, or internal auditing, working within multinational corporations, accounting firms, or regulatory bodies. Additionally, your research expertise can lead to roles in policy development, economic analysis, or financial regulation, where you influence accounting standards and practices on a global scale.

Further Education

• What program could I continue after my Doctor of Philosophy in accounting degree?
  • After completing your Doctor of Philosophy in Accounting (ODL) at Lincoln University College (LUC), you have several pathways to continue your academic and professional journey. You can enroll in LUC’s Post-Doctoral Fellowship program, which offers opportunities for advanced research, scholarly publications, and international collaboration. Alternatively, you may join the Global Postdoctoral & Researcher Program, where you can engage in global conferences and publish in indexed journals, enhancing your academic profile. For those seeking to expand their professional qualifications, you could pursue recognized certifications such as Certified Public Accountant (CPA), Chartered Financial Analyst (CFA), or Certified Management Accountant (CMA), which would complement your Ph.D. and enhance your career prospects. LUC also provides executive education programs and specialized training workshops in fields like banking, insurance, and information technology, allowing you to diversify your expertise. Furthermore, you can maintain an active connection with the LUC community by joining the alumni network, participating in research collaborations, or mentoring current students. These opportunities ensure you remain engaged in the field of accounting and continue to develop professionally.

Alumni Network

• Can I access the alumni network?
  • Yes, as a graduate of the Doctor of Philosophy in Accounting (ODL) program at Lincoln University College (LUC) in Malaysia, you are automatically granted lifelong access to the university’s global alumni network. This network comprises thousands of professionals across various industries and regions, offering invaluable resources for networking, career opportunities, and continuous learning. LUC hosts regular alumni events and reunions to help you stay connected with fellow graduates and the college community.

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?
  • Eligibility for a scholarship, as well as the amount, is subject to Lincoln University management approval.
  • It is recommended to consult with the marketing office for detailed information on potential scholarship opportunities. Kindly email or or