Doctor of Philosophy (PhD) in Accounting is offered by full research. Students should have adequate research knowledge and skills as stipulated by the Academic Committee. Students who do not possess these criteria are required to register and pass two (2) pre-requisite courses i.e. research methodology and academic writing and/or other any other courses as determined by the supervisor or Academic Committee before they can pursue their research work.

Students are also required to present their research work at colloquiums/symposiums set by the school before defending their research proposal to an appointed committee which comprised a chairperson and two (2) reviewers. Students also have to attend a viva voce session to defend their thesis.

Admission Criteria

Applicants must possess:

  1. a master’s degree with CGPA of at least 3.00 or equivalent in the field or related fields from Universiti Utara Malaysia or any other institutions of higher learning recognised by the University Senate; or
  2. a bachelor’s Degree in the field or related fields with CGPA of at least 3.67/First Class or equivalent from Universiti Utara Malaysia or any other institutions of higher learning recognised by the University Senate and pass the interview conducted by the Postgraduate Committee; or
  3. any other equivalent qualifications recognised by the University Senate;
  4. a bachelor’s degree candidate who are registered for master’s degree programmes via research mode may apply to convert to the Doctor of Philosophy programme subject to the following conditions and to the Senate approval:
    1. The candidate with a minimum of CGPA 3.00 to 3.66 bachelor’s degree and published at least one (1) indexed journal article in Web of Science/SCOPUS.
    2. The candidate must obtain a strong recommendation from the supervisor.
    3. The application is to be submitted in the second trimester of studies or within 12 months for full time candidate and within 24 months for part time candidate from the registration date of the study programme.
    4. The application can be submitted ONCE only throughout the candidature.


f.    fulfil the English language requirement as set by the University Senate.

g.   Other requirements:

i.   Should attach a motivational letter and research proposal.

ii.  Must propose supervisors’ name who have already agreed with research topic.

iii. Those who are short listed will be called for an interview session.