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Doctor of Philosophy in Accountancy
Programme
Doctor of Philosophy in Accountancy
會計哲學博士
Award Title
Doctor of Philosophy
哲學博士
Offering Academic Unit
Department of Accountancy
Mode of Study
Full-time
Part-time

Credit Units Required for Graduation

18 and SG8001

Programme Aims

This programme aims to prepare students for careers as faculty members in major universities and as specialists in a research-related capacity in business and industry. The programme focuses on developing research competence at the doctoral level which will enable students to make a substantial original contribution to knowledge in Accounting.

Programme Intended Learning Outcomes (PILOs)

Upon successful completion of this Programme, students should be able to:

1. demonstrate a thorough understanding of the fundamental concepts and theories in a field within the chosen research area;
2. critically appraise and effectively synthesise relevant research literature;
3. independently formulate research problems, select and apply appropriate research methodologies in the resolution of such problems;
4. make a substantial original contribution to knowledge through independent research, with demonstrated ability to publish scholarly research in reputable learned journals;
5. effectively communicate research findings and their implications orally and in writing to academic and professional audiences;
6. show awareness of ethical issues involved in research; and
7. demonstrate some teaching ability in the context of tertiary education.

Programme Requirements



Research Area(s) in which research students will be admitted to:

Accountancy, Economics and Finance


Programme Core Courses: (18 credits)
Course CodeCourse TitleCredit UnitsRemarks
Course(s) from home department of at least 4 credit units which shall include at least 2 credit units of research methodology or foundation course at postgraduate level
AC8980Research Methodology in Financial Accounting3
and  
AC8900Seminar in Financial Accounting Issues3
or  
AC8920Seminar on Executive Compensation, Corporate Governance, and Financial Reporting3
or  
AC8940Seminar in Auditing Research3
Course(s) outside home department but within CB of at least 3 credit units at postgraduate level
EF8075Topics in Econometrics3Other course elected needs to be approved by supervisor
FB8905 Project (Thesis Proposal Defense) 6A year-long course from Summer Year 2 to Semester A Year 3
FB8914Doctoral Seminar3Offered by College of Business

Programme Electives:

Please refer to the updated list of approved courses for research students posted in the SGS website.

Other Requirement (not counted towards the University's coursework requirement)
Course CodeCourse TitleCredit Units
SG8001Teaching Students: First Steps1

Qualifying Examination:

Students are required to take a departmental common written qualifying examination to make sure that they have solid foundation to pursue research. Students who fail in the qualifying examination are allowed to have at most one attempt at the discretion of AC Department but all students must PASS the examination the latest by 31 August of their second year of study*. Those who cannot pass the examination by the corresponding deadline will be recommended for termination of study following the procedures stipulated by the University.


Qualifying/Annual Report Submission:

Students must submit a qualifying report within the specified qualified period.  A qualifying report should include a survey of the relevant literature, and identification of a specific research topic, the research methodology and a discussion on possible outcomes.

After the qualifying period, students must submit progress reports on an annual basis until they have submitted the final version of their thesis for oral examination and completed any other academic requirements.


Thesis:

Students must submit a thesis for examination by the end of their maximum study period. The thesis examination includes thesis assessment, an oral examination and any other assessment arrangements that may be required by the Panel of Examiners.


Additional Notes:

For FB8905 Project, student must COMPLETE the thesis proposal defense conducted by a panel set up by AC Department the latest by 31 December of their third year of study*. Students who fail in the defense are allowed to have at most one more attempt at the discretion of the panel. If a second attempt is allowed, student must PASS the defense the latest by 30 June of their third year of study*. Those who cannot pass the thesis proposal defense will be recommended for termination of study following the procedures stipulated by the University.

* The schedule is catered for full-time regular PhD students admitted in September. For those pursuing part-time studies or admitted in mid-year, the schedule will need to be adjusted in consultation with AC Department.