Doctor of Philosophy in Accounting

Doctor of Philosophy in Accounting

Programme Description

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The Department of Accounting offers the Ph.D in Accounting which combines both conventional and Islamic aspects which eventually producing experts who are competent in both conventional and Islamic accounting. It aims at encouraging further research in accounting which incorporates the Islamic perspective and to develop experts who are able to formulate Islamically desirable policies in line with the rapidly changing Accounting environment. The department's strength is in the areas of Islamic Accounting, Financial Reporting, Management Accounting, Public Sector Accounting, Accounting Education & Ethics, Auditing, Taxation, Environment Accounting and Corporate Governance. 

Entry Requirements

Programme Structure

The PhD in Accounting programme comprises of 12 credit hours of coursework (4 courses) and 60 credit hours of thesis. 


Core Courses

Course Code

Course Name

ECON 7910

Research Methods

ACC 7010

Contemporary Issues in Accounting

Elective Courses

Course Code

Course Name

ACC 7025

Qualitative Research or

ACC 7015

Quantitative Methods and


One related course from MSc. In Accounting

A candidate is required to pass all the courses with at least a “B” grade and attain a minimum CGPA of 3.00


Duration of Studies

Students may enroll on a full time or part time basis. The duration of studies for both students is as follows:





Full time

2 academic years

3 academic years

6 academic years

Part time

3 academic years

6 academic years

8 academic years


 PhD Thesis

Students will proceed to do research once they complete all the courses. At the research stage, students need to prepare and defend their research proposals. Once the proposals approved, the candidates will continue with their research. The final research work (thesis) needs to be defended in a viva voce.

Admission Requirements

  • A relevant Bachelor's degree with good grades (CGPA ≥ 3.00) from an accredited institution of higher learning or any other certificates recognized to be equivalent to a Bachelor's degree and with relevant professional experience AND
  • A relevant Master's degree (CGPA ≥ 3.00) from an accredited institution of higher learning.


English Language Requirements

In addition to the Kulliyyah requirements, an applicant must produce satisfactory proof of proficiency of English Language by :

  • The Test of English as Foreign Language (TOEFL) with a minimum score of 550 or
  • The International English Language Testing Services (IELTS) with a score of 6.0 or
  • The IIUM-administered English Placement Test (EPT) with a minimum score 6.0.

* All information is correct at the time of publication. All requirements are subject to amendment by the Management of International Islamic University Malaysia.