DHKT

  • 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    

    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 S S S S

    4

    Use English fluently in academics
    ELO4 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

    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 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)

    No. Programme title - University
    Website

     1

    Doctor of Philosophy (PhD) Accounting, UNSW, Business School, Australia
    https://www.business.unsw.edu.au/programs-courses/postgraduate-research/phd-accounting#Program-structure 

     2

    Haas School of business, University of California Berkeley, United States 
    http://www.haas.berkeley.edu/Phd/academics/accounting/curriculum.html 

     3

    GESS School, University of Mannheim, Germany 

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