DOCTOR OF ACCOUNTING - PROGRAMME DESCRIPTION
Program:
|
DOCTOR
|
Major:
|
ACCOUNTING
|
Major Code:
|
62.31.05.31
|
Concentration:
|
Accounting |
| Form of education: |
Part time |
1. Educational objectives
1.1. General objectives
Educate doctors of accounting having a high level of theory and application in accounting and corporate governance; having the capacity of independently research, create and develop new knowledge, discover principles in accounting and corporate governance; and resolving new scientific issues in the field of accounting; capable of guiding scientific research and professional accounting activities.
1.2. Learning outcomes
Doctors of accounting have the following competencies:
1.2.1. Knowledge
Basic knowledge
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO1 |
Deep understanding of the theory of corporate governance |
2
|
ELO2 |
Master the knowledge of scientific research methods in business and management |
3
|
ELO3 |
Proficiently use popular statistical software like SPSS, … |
4
|
ELO4 |
Use English fluently in academics |
Professional knowledge
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO5
|
Master the nature of theory in accounting, auditing, internal control and corporate governance |
2
|
ELO6 |
Understand the schools of research in accounting and application in research in Vietnam |
3
|
ELO7 |
Proficiently and creatively application accounting principles, auditing, financial analysis in assessment and advice
|
4
|
ELO8 |
Master scientific research methods in accounting and auditing |
1.2.2. Skills
Basic skills
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO9 |
Able to research independently and creatively |
2
|
ELO10 |
Able to discover new knowledge |
3
|
ELO11 |
Develop critical and evaluation skills
|
4
|
ELO12 |
Able to organize the application of principles into practice
|
Professional skills
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO13 |
Have critical and evaluation skills; skills to discover new principles in science and practice in the field of accounting, auditing and corporate governance |
2
|
ELO14 |
Good application of principles in accounting and auditing to resolve new problems arising in science and in practice |
3
|
ELO15 |
Able to research in international environment
|
4
|
ELO16 |
Able to guide scientific research and professional accounting activities |
1.2.3. Attitude and behavior
| No. |
ELO code |
Expected Learning Outcome |
1
|
ELO17 |
Have spirit of scientific research, responsibility for work and society; have a progressive and professional spirit at work |
2
|
ELO18 |
Have personal ethics, scientific ethics, and professional ethics |
3
|
ELO19 |
Have cooperative attitude, friendly with colleagues
|
1.3. Job opportunities
Ph.D of Accounting can work independently and creatively in the academic, training and practical environment after graduation.
Workplaces and jobs that Ph.D of Accounting can take over:
- In colleges, universities, research institutes: Teaching and scientific research in the field of accounting and auditing.
- In auditing companies, securities companies, consulting organizations, investment funds: Analysis, evaluation and consultancy activities.
- At state management agencies: Develop and evaluate macro policies on finance, accounting and tax.
2. Study duration: Four years.
3. Enrollment subjects: Masters with accounting major or near accounting major.
4. Educational process: Form of credit.
5. Scoring scare: According to the training regulations under the credit system.
6. Programme content:
6.1. Compulsory courses (6 credits)
| COURSE CODE |
COURSE TITLE |
NUMBER OF CREDITS |
| |
Research methods in accounting |
3 |
| |
Research in financial accounting |
3 |
6.2. Optional courses (6 credits)
| COURSE CODE |
COURSE TITLE |
NUMBER OF CREDITS |
|
Research in management accounting |
2 |
|
Research in auditing
|
2 |
|
Corporate governance |
2 |
|
Firm valuation |
2 |
|
Research accounting in public sector |
2 |
7. Matrix of the alignment of Course Learning Outcomes with Programme Learning Outcomes
| No. |
|
|
Research methods in accounting |
Research in financial accounting
|
Research in management accounting
|
Research in auditing
|
Corporate governance
|
Firm valuation |
Research accounting in public sector
|
Thesis |
1
|
Deep understanding of the theory of corporate governance |
ELO1 |
|
H |
H |
H |
H |
|
|
H |
2
|
Mastering the knowledge of scientific research methods in business and management
|
ELO2 |
H |
H |
H |
H |
|
|
H |
H |
3
|
Proficiently using popular statistical software like SPSS, ...
|
ELO3 |
H |
H |
H |
H |
S |
S |
S |
S |
4
|
Use English fluently in academics
|
ELO4 |
H |
H |
H |
H |
H |
H |
H |
S |
5
|
Master the nature of theory in accounting, auditing, internal control and corporate governance
|
ELO5 |
|
H |
H |
H |
H |
|
|
H |
6
|
Understand the schools of research in accounting and application in research in Vietnam |
ELO6 |
|
H |
H |
H |
|
|
H |
S |
7
|
Proficiently and creatively application accounting principles, auditing, financial analysis in assessment and advice
|
ELO7 |
|
|
H |
H |
H |
|
|
H |
8
|
Master scientific research methods in accounting and auditing
|
ELO8 |
H |
H |
H |
H |
|
|
H |
H |
9
|
Able to research independently and creatively
|
ELO9 |
H |
H |
H |
H |
H |
H |
H |
H |
10
|
Able to discover new knowledge
|
ELO10 |
|
H |
H |
S |
S |
S |
S |
H |
11
|
Develop critical and evaluation skills
|
ELO11 |
H |
H |
H |
H |
H |
H |
H |
H |
12
|
Able to organize the application of principles into practice
|
ELO12 |
|
S |
S |
S |
S |
H |
S |
|
13
|
Have critical and evaluation skills; skills to discover new principles in science and practice in the field of accounting, auditing and corporate governance
|
ELO13 |
|
H |
H |
H |
S |
S |
H |
S |
14
|
Good application of principles in accounting and auditing to resolve new problems arising in science and in practice
|
ELO14 |
|
H |
H |
H |
H |
H |
H |
H |
15
|
Able to research in international environment
|
ELO15 |
|
S |
S |
S |
S |
S |
S |
H |
16
|
Able to guide scientific research and professional accounting activities
|
ELO16 |
H |
H |
H |
H |
S |
S |
H |
H |
17
|
Have spirit of scientific research, responsibility for work and society; have a progressive and professional spirit at work
|
ELO17 |
S |
H |
H |
H |
S |
S |
S |
H |
18
|
Have personal ethics, scientific ethics, and professional ethics
|
ELO18 |
S |
S |
S |
S |
S |
S |
S |
H |
19
|
Have cooperative attitude, friendly with colleagues
|
ELO19 |
|
S |
S |
S |
S |
S |
S |
H |
8. Training programs (already accredited) are consulted (attached with details of the training program referenced by this training program)