Doctor of Philosophy (PhD) in Accounting (ODL)

The Ph.D. Program in Accounting at Lincoln University College offers interdisciplinary training aimed at developing students' expertise in both analytical and empirical research within the field of accounting. The program provides opportunities for students to cultivate their research ideas through formal coursework in the initial years of study. This program is available both full-time (3-5 years) and part-time (4-5 years).

The distinguished faculty engage in interdisciplinary research across various specializations within accounting, including Accounting Information Systems (AIS), political economics, auditing, financial accounting and reporting, taxation, and information intermediaries and corporate networks. Accounting intersects with numerous sectors in today's world, such as hospitality management, business management, culinary arts, pharmacy, engineering, dentistry, nursing, and medical science, among others. Students in the Ph.D. program receive additional exposure to research through seminars, workshops, research assignments, and joint projects with faculty. The demand for skilled accounting educators is robust, and doctoral graduates in accounting from Lincoln University College are well-positioned for significant placement opportunities worldwide. To successfully complete the Ph.D. degree at Lincoln University College, each candidate is required to publish a minimum of four research articles in Scopus-indexed journals, with affiliation to Lincoln University College. 

• A Master’s Degree (MQF Level 7) in Accounting disciplines accepted by the Lincoln University College Senate; and
• 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.

Note: No direct entry from Bachelor’s Degree (Level 6, MQF) to Doctorate (Level 8, MQF)

English Proficiency Requirements (International Students):

• International English Language Testing System (IELTS) score of 5.5 or Test of English as a Foreign Language (TOEFL) score of 550 or its equivalent.

The following are the modules studied in the Doctor of Philosophy (PhD) in Accounting (ODL) program:

• Research Methodology
• Computer Application
• Research Work Thesis in areas including:

1. Accounting Information Systems (AIS) and political economics
2. Auditing
3. Financial accounting and reporting
4. Taxation
5. Capital Markets Research in Accounting
6. Economic Models of Agency and Control
7. Risk management
8. Accounting and public policy
9. Financial analysis and valuation
10. Accounting regulation
11. Accounting History
12. Market reactions to accounting
13. Management accounting and control
14. Corporate Finance, reporting and governance
15. Information intermediaries and corporate networks
16. Empirical finance and accounting anomalies
17. Executive compensation
18. Investment Management
19. Earnings quality and earnings management
20. International accounting standard
21. Private equity and venture capital
22. Securities Analysis
23. Costing