项目介绍

2021年2月4日

The PhD in Accounting programme equips students with in-depth knowledge of accounting theory and practice, and of related fields such as economics and finance.

Students will have the ability to conduct original scientific research in accounting through theory-building and state of-the-art quantitative research methodology, and will be trained by distinguished faculty members in fields such as financial accounting, managerial accounting, auditing and tax.

Our programme’s objective is to develop highly-skilled and innovative thought leaders in accounting research and education for leading research-oriented universities and industries in this region and throughout the world.

The PhD in Accounting programme equips students with in-depth knowledge of accounting theory and practice, and of related fields such as economics and finance. Students will have the ability to conduct original scientific research in accounting through theory-building and state of-the-art quantitative research methodology, and will be trained by distinguished faculty members in fields such as financial accounting, managerial accounting, auditing and tax. 

The PhD framework is as follows:

• Foundation Courses (8 Course Units)
• Electives (4 Course Units)
• Empirical Research (2 Course Units)
• Overseas Exchange
• PhD Dissertation (28 Course Units)

Students are also required to attend accounting research workshops and other research-related events organised or hosted by the SMU School of Accountancy.

The coursework is intended to lay the ground in preparation of the dissertation research. The student will have to sit for a PhD Qualifying Examination (QE). It will assess his or her mastery of the foundation required for the next stage of the PhD programme – the dissertation. This is the student’s original work in his or her specialised area through independent research. On successful completion of the QE, the student will be ready to embark on the dissertation. If he or she feels comfortable with the PhD curriculum along the way, the dissertation research can commence even before the coursework is completed. The dissertation is marked by two major milestones, as follows.

Oral Defence of the Dissertation Proposal
This is an oral presentation of the proposed topic to a Dissertation Committee. A written dissertation proposal will have to be submitted before the presentation. A supervisor, with the expertise in the chosen topic, will be appointed. He or she guides and mentors the student throughout the dissertation work.

Oral Defence and Completion of the PhD Dissertation
This is an oral presentation of the written dissertation report to the Committee. After possible revision(s) to the report and upon fulfillment of all necessary requirements, the Committee will recommend to the University to award the PhD degree.

Admission Requirements

• A good undergraduate bachelor’s degree with a high GPA.
• Work experience is preferred but not required.
• Good GMAT results

TOEFL / IELTS

TOEFL or IELTS test score is required if the medium of instruction in your university education was not English. SMU’s institution code for TOEFL is 9014.

GMAT / GRE

If you have not yet taken the GMAT or GRE test, you may submit your application first without your test score, and then submit your test score separately to us after you have completed the test. More information about GMAT and GRE is available at the GMAT and GRE website respectively. 

►   SMU’s GMAT institution code:     F8D-3B-62

►   SMU’s GRE institution code:        2861

Submission of the following documents:

• Latest Curriculum Vitae
• Degree Certificates and Transcripts
• GMAT and TOEFL (or IELTS) scores
• Personal Statement
• Two Reference Letters

PhD Programme Fees

For more information on PhD Programme Fees, please click here

Scholarships and Financial Aid

Full Scholarships are available for full-time PhD students on a competitive basis. Subject to satisfactory progress, a scholarship holder will receive waiver of registration fees and tuition fees in addition to a monthly living stipend. Students may also receive additional funding through research assistantship (RA), teaching assistantship (TA) or industry grants.

Research and Teaching Assistantships

The research Assistantships are structured to give students exposure to and experience in all facets of research including research design, data collection, data analysis, manuscript preparation, conference presentation, and manuscript publication. All Research Assistantships are project based.