Accountancy Research Programmes

The department of Accountancy and Finance is situated at King's College within the University of Aberdeen Business school. The department comprises about 15 teaching and research staff, plus a number of part-time and full-time postgraduate students. The Doctoral Programme in accountancy and finance is recognised by the Economic and Social Research Council for both '1+3' (taught MRes and PhD) and '+3' (PhD following entry at masters level).

The department considers that a good working relationship between supervisor and student is critical to the successful completion of postgraduate research and ensures that all students are working in the areas of the discipline in which the department has the appropriate expertise.

Full-time PhD students will take three or four years to complete and present a thesis. Part-time students will study over four or five years. In both cases the work should include original material worthy of presentation as a fresh contribution to knowledge. Successful completion of the research within the stipulated time period will result if in the award of the degree of Doctor of Philosophy.

Entry Requirements

Students come from a variety of educational and professional backgrounds, and should have:

1. a good honours degree in accountancy/finance or a related subject;

and

1. a taught masters degree or a masters degree by research or a professional accountancy/finance qualification with relevant work experience.

A student who has just graduated from an undergraduate accountancy and finance or related subject degree may exceptionally be accepted into the doctoral class to study in the '1+3' mode.

Entry into the PhD programme is via completed application form which should be accompanied by a 2000 word synopsis of the proposed research topic. Applications in the first instance should be made to Professor Roger Buckland who is the school's postgraduate officer. Professor Buckland deals with the administration of the Doctoral Programme on behalf of the school's Research Committee. The formal offer of a place on the PhD Programme is made by the University's Postgraduate Office which will also deal with the registration details and other relevant issues.

A score of Band 6.5 or above in the International English Language Testing System (IELTS) administered by the British Council or a score of 600 ( computer based score of 250) or above in the TOEFL test administered by the Education Testing Service (Box 899, Princeton, New Jersey 08451, USA) will be evidence of sufficient proficiency in English to commence doctoral studies. Non-native speakers may be required to attend the University's pre-sessional and in-sessional English Language tuition.

Doctoral Programme

The School implements a postgraduate structured management framework for their PhD programme which is underpinned by three main components:

• Development of a strong interactive relationship between student and supervisor(s)
• Monitoring of student progress at a department level by the head of School (or his/her deputy) and the school's Postgraduate Officer
• Ensuring quality assurance of postgraduate progress, education, training and development across departments by a university wide monitoring system.

All full-time PhD students will be required to attend and successfully complete the SCOTDOC Research Training Programme in their first year of study. Successful completion of this programme will enable the student to continue his/her PhD studies. Students may also be required to attend and successfully complete components of Aberdeen University's Postgraduate Programmes in their first year of study.

Areas of research

The priority areas for research identified for 2003 and beyond are as follows:

Financial Reporting and International Accounting

This Includes information disclosures by multinationals, harmonisation of financial reporting, and accounting in developing countries.

Financial Markets

This includes capital markets, derivative markets, foreign exchange markets, corporate governance and small and growing firm finance.

Environmental Accounting and Accounting Education

This includes environmental accounting; accounting for sustainable development, accounting education, gender and accounting issues.

• Supervisors
• Graduate Students

Information for Students

• Central Information for Students
• ESRC (Economic & Social Research Council)