Program Overview

Program Overview

The Doctor of Philosophy in Accounting program is designed to provide a productive academic and research environment for qualified personnel in the field of accounting. The program aims to contribute effectively to university education institutions, state institutions, and the local and regional community.

Program Objectives

• To graduate qualified personnel who can contribute effectively to teaching and scientific research in educational and research institutions and work in leadership positions in state institutions.
• To improve the level of scientific research in the field of accounting by preparing scientific and applied studies that contribute to enriching accounting thought and achieving Vision 2030.
• To support and develop the university's and college's social responsibility in contributing to serving the local and regional community by providing opportunities for doctoral studies for students.

Program Characteristics

• Knowledge of Philosophical Concepts and Theories of Accounting Sciences: The ability to understand and apply the concepts, theories, and methodologies of accounting sciences.
• Ability to Apply Accounting Research Methods: The ability to apply accounting research methods, quantitative analysis models, and statistical methods suitable for solving research problems.
• Ability to Evaluate Scientific Theories of Accounting Research: The ability to evaluate scientific theories of accounting research and contribute to the development of accounting thought.
• Ability to Write Scientifically and Document Research: The ability to write scientifically, document research, and adhere to the controls and ethics of scientific research.

Learning Outcomes

Knowledge and Understanding

• To recognize in detail and accurately the various accounting concepts and theories.
• To recognize the recent developments and emerging research problems in different accounting research directions.
• To acquire knowledge of research methodologies and methods from conducting scientific activities and research.

Skills

• To use accounting research methods in multiple fields of accounting research.
• To use quantitative analysis models and statistical methods suitable for developing solutions to accounting research problems.
• To evaluate the scientific theories on which accounting research is based.

Values, Independence, and Responsibility

• To adhere to the controls and ethics of scientific research in scientific writing, documentation, and reporting of practical results.

Degree Awarded

The program awards a Doctor of Philosophy in Accounting degree.

Admission Requirements

• To meet the admission requirements in the regulations governing postgraduate studies in universities issued by the Council of University Affairs, decision No. (2/9/1444 AH).
• To have a Master's degree in Accounting from a Saudi university or another recognized university with a grade of not less than very good.
• To have a score of not less than 400 in the TOEFL or its equivalent in other tests (exempting those who hold a Master's degree from a university that teaches in English).
• To pass the personal interview and tests conducted by the department.

Duration of Study

The duration of study is not less than six semesters and not more than ten semesters, according to Article 36 of the postgraduate studies regulations.

Conditions for Awarding the Degree

• To pass the required courses (i.e., pass 24 credited hours) with a minimum grade of good, as stated in Article 40 of the postgraduate studies regulations, and to achieve a cumulative average of not less than very good, as stated in Article 39.
• To pass the comprehensive exam, which is held in two parts: written and oral, under the supervision of a committee determined by the department council, according to the rules approved by the council of the deanship of postgraduate studies.
• To pass the discussion of the scientific thesis.

Program Language

The program is taught in Arabic.

Program Type

The program is fee-based, paid by the students.

Admission and Registration

Admission and registration are done on a yearly basis.

Study Plan

The study plan for the Doctor of Philosophy in Accounting program is designed to achieve the program's objectives and learning outcomes.

Program Guide

The program guide for the Doctor of Philosophy in Accounting provides detailed information about the program, including its objectives, structure, and requirements.

Guide for Postgraduate Students

The guide for postgraduate students (Master's and Doctoral) provides general information and guidelines for postgraduate studies at the university.