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PhD/ MPhil/ MSc Accounting (Research)

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The PhD Accounting comprises a short taught component followed by a longer research phase. Taught modules allow you to broaden, as well as deepen, your knowledge of research methods as well as conducting your own research and developing transferable professional skills.

The PhD programme in Accounting will facilitate the creation and interpretation of new knowledge by the research student, demonstrated through the thesis. The programme comprises a short taught component followed by a longer research phase. Taught modules allow the students to broaden, as well as deepen, their knowledge of research methods at the same time as undertaking their own research and developing a set of transferable professional skills. The taught component is designed to ensure that doctoral researchers understand the breath of techniques used in modern social science research.

Doctoral researchers will be capable of analysing a range of data using a range of qualitative and quantitative techniques. They will be able to explain theories underlying different approaches to social science research. Doctoral researchers are expected to participate to the fullest possible extent in the life of the Department of Accounting and the Business School. This means attending seminars organised by the Department of Accounting and more widely in the Business School thereby helping expose doctoral researchers to new ideas emanating from outside their own area of specialisation. It also requires actively participating in PhD workshops and conferences organised by the Department of Accounting, the Business School and Graduate School as well as institutions outside the University of Birmingham.

Ultimately all doctoral researchers will have the ability to characterise and solve business and accounting problems using advanced research tools. They should be able to derive policy implications from their research and communicate these to policy makers, practitioners and other academics in a manner which is comprehensible. They will also be able to peer review others’ research and offer constructive criticism and to extend the frontiers of the discipline through their own innovative research.

Doctoral researchers may choose to become academics, work in Government, businesses, supranational organisations or in the research arms of major financial institutions. They are expected to achieve a substantial understanding of contemporaneous accounting and business issues enabling them to take a lead in ongoing debates within society. They will be aware of and understand the function of related institutions at both a national and international level.

Fees 2024 - 2025

  • Code 015B - £4,778 (UK) Full Time
  • Code 017B - £2,389 (UK) PartTime
  • Code 015B - £23,520 (International) Full Time
  • Code 018B -  £4,778 (UK) Full Time
  • Code 018B - £23,520 (International) Full Time

MSc (Research):

  • Code 043B - £4,778 (UK) Full Time
  • Code 043B - £23,520 (International) Full Time

Learn more about fees and funding

Scholarships and Studentships for International students

International students  can often gain funding through overseas research scholarships, Commonwealth scholarships or their home Government.

For further information contact the School directly or visit our helpdesk .

How To Apply

  • How to apply

To apply for a postgraduate research programme, you will need to submit your application and supporting documents online. We have put together some helpful information on the research programme application process and supporting documents on our how to apply page . Please read this information carefully before completing your application.

Our Standard Requirements

The Business School's entry requirement is a good honours degree (first or upper second class honours) awarded by a recognised University in an appropriate subject, and a merit in a relevant Master’s degree. We usually ask students for an average of 65 in the taught component of their Masters. All international students also need to show that they have adequate knowledge of written and spoken English.

Learn more about our entry requirements.

Writing your research proposal

Along with your academic record, your references and your curriculum vitae your research proposal plays a critical role in the evaluation of your application.

Your research proposal should illustrate your ability to plan an independent research study and the relevance of your topic to the research interests and expertise of Birmingham Business School.You need to demonstrate that you understand the field that you plan to research, identify an interesting and original research question, and develop a tentative plan of study. It is highly desirable that your research proposal is written to the guidelines specified below.

Guidelines for the Research Proposal

When clicking on the Apply Now button you will be directed to an application specifically designed for the programme you wish to apply for where you will create an account with the University application system and submit your application and supporting documents online. Further information regarding how to apply online can be found on the how to apply pages.

International Requirements

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a GPA of 14/20 from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Holders of the Licenciado or an equivalent professional title from a recognised Argentinian university, with a promedio of at least 7.5, may be considered for entry to a postgraduate degree programme. Applicants for PhD degrees will normally have a Maestria or equivalent

Applicants who hold a Masters degree will be considered for admission to PhD study.

Holders of a good four-year Diplomstudium/Magister or a Masters degree from a recognised university with a minimum overall grade of 2.5 will be considered for entry to postgraduate research programmes.

Students with a good 5-year Specialist Diploma or 4-year Bachelor degree from a recognised higher education institution in Azerbaijan, with a minimum GPA of 4/5 or 80% will be considered for entry to postgraduate taught programmes at the University of Birmingham.

For postgraduate research programmes applicants should have a good 5-year Specialist Diploma (completed after 1991), with a minimum grade point average of 4/5 or 80%, from a recognised higher education institution or a Masters or “Magistr Diplomu” or “Kandidat Nauk” from a recognised higher education institution in Azerbaijan.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a GPA of 3.0/4.0 or 75% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with a CGPA of 3.0-3.3/4.0 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Students who hold a Masters degree from the University of Botswana with a minimum GPA of 3.0/4.0 or 3.5/5.0 (70%/B/'very good') will be considered for Postgraduate Diplomas and Masters degrees.

Please note 4-year bachelor degrees from the University of Botswana are considered equivalent to a Diploma of Higher Education. 5-year bachelor degrees from the University of Botswana are considered equivalent to a British Bachelor (Ordinary) degree.

Students who have completed a Masters degree from a recognised institution will be considered for PhD study.

A Licenciatura or Bacharelado degree from a recognised Brazilian university:

  • A grade of 7.5/10 for entry to programmes with a 2:1 requirement
  • A grade of 6.5/10for entry to programmes with a 2:2 requirement

Holders of a good Bachelors degree with honours (4 to 6 years) from a recognised university with a upper second class grade or higher will be considered for entry to taught postgraduate programmes.  Holders of a good Masters degree from a recognised university will be considered for entry to postgraduate research programmes.

Holders of a good post-2001 Masters degree from a recognised university will be considered for entry to postgraduate research programmes.

Students with a minimum average of 14 out of 20 (or 70%) on a 4-year Licence, Bachelor degree or Diplôme d'Etudes Superieures de Commerce (DESC) or Diplôme d'Ingénieur or a Maîtrise will be considered for Postgraduate Diplomas and Masters degrees.

Holders of a bachelor degree with honours from a recognised Canadian university may be considered for entry to a postgraduate degree programme. A GPA of 3.0/4, 7.0/9 or 75% is usually equivalent to a UK 2.1.

Holders of the Licenciado or equivalent Professional Title from a recognised Chilean university will be considered for Postgraduate Diplomas and Masters degrees. Applicants for PhD study will preferably hold a Magister degree or equivalent.

Students with a bachelor’s degree (4 years minimum) may be considered for entry to a postgraduate degree programme. However please note that we will only consider students who meet the entry guidance below.  Please note: for the subject areas below we use the Shanghai Ranking 2022 (full table)  ,  Shanghai Ranking 2023 (full table) , and Shanghai Ranking of Chinese Art Universities 2023 .

需要具备学士学位(4年制)的申请人可申请研究生课程。请根据所申请的课程查看相应的入学要求。 请注意,中国院校名单参考 软科中国大学排名2022(总榜) ,  软科中国大学排名2023(总榜) ,以及 软科中国艺术类高校名单2023 。  

Business School    - MSc programmes (excluding MBA)  

商学院硕士课程(MBA除外)入学要求

School of Computer Science – all MSc programmes 计算机学院硕士课程入学要求

College of Social Sciences – courses listed below 社会科学 学院部分硕士课程入学要求 MA Education  (including all pathways) MSc TESOL Education MSc Public Management MA Global Public Policy MA Social Policy MA Sociology Department of Political Science and International Studies  全部硕士课程 International Development Department  全部硕士课程

  All other programmes (including MBA)   所有其他 硕士课程(包括 MBA)入学要求

Please note:

  • Borderline cases: We may consider students with lower average score (within 5%) on a case-by-case basis if you have a relevant degree and very excellent grades in relevant subjects and/or relevant work experience. 如申请人均分低于相应录取要求(5%以内),但具有出色学术背景,优异的专业成绩,以及(或)相关的工作经验,部分课程将有可能单独酌情考虑。
  • Please contact the China Recruitment Team for any questions on the above entry requirements. 如果您对录取要求有疑问,请联系伯明翰大学中国办公室   [email protected]

Holders of the Licenciado/Professional Title from a recognised Colombian university will be considered for our Postgraduate Diploma and Masters degrees. Applicants for PhD degrees will normally have a Maestria or equivalent.

Holders of a good bachelor degree with honours (4 to 6 years) from a recognised university with a upper second class grade or higher will be considered for entry to taught postgraduate programmes.  Holders of a good Masters degree from a recognised university will be considered for entry to postgraduate research programmes.

Holders of a good Bacclaureus (Bachelors) from a recognised Croatian Higher Education institution with a minimum overall grade of 4.0 out of 5.0, vrlo dobar ‘very good’, or a Masters degree, will be considered for entry to postgraduate research programmes.

Holders of a Bachelors degree(from the University of the West Indies or the University of Technology) may be considered for entry to a postgraduate degree programme. A Class II Upper Division degree is usually equivalent to a UK 2.1. For further details on particular institutions please refer to the list below.  Applicants for PhD level study will preferably hold a Masters degree or Mphil from the University of the West Indies.

Applicants for postgraduate research programmes should hold a good Bachelors degree from a recognised institution with a minimum overall grade of 6.5 out of 10, or a GPA of 3 out of 4, and will usually be required to have completed a good Masters degree to be considered for entry to postgraduate research programmes. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Bakalár from a recognised Czech Higher Education institution with a minimum overall grade of 1.5, B, velmi dobre ‘very good’ (post-2004) or 2, velmi dobre ‘good’ (pre-2004), or a good post-2002 Magistr (Masters), will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a good Bachelors degree from a recognised institution with a minimum overall grade of 7-10 out of 12 (or 8 out of 13) or higher for 2:1 equivalence and will usually be required to have completed a good Masters/ Magisterkonfereus/Magister Artium degree to be considered for entry to postgraduate research programmes. Applicants with lower grades than this may be considered on an individual basis.

Holders of the Licenciado or an equivalent professional title from a recognised Ecuadorian university may be considered for entry to a postgraduate degree programme. Grades of 70% or higher can be considered as UK 2.1 equivalent.  Applicants for PhD level study will preferably hold a Magister/Masterado or equivalent qualification, but holders of the Licenciado with excellent grades can be considered.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a GPA of 3.0/4.0 or 75% from a recognised institution. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Bakalaurusekraad from a recognised university with a minimum overall grade of 4/5 or B, or a good one- or two-year Magistrikraad from a recognised university, will be considered for entry to postgraduate research programmes.

Students who hold a Masters degree with very good grades (grade B, 3.5/4 GPA or 85%) will be considered for Postgraduate Diplomas and Masters degrees. 

Holders of a good Kandidaatti / Kandidat (old system), a professional title such as Ekonomi, Diplomi-insinööri, Arkkitehti, Lisensiaatti (in Medicine, Dentistry and Vetinary Medicine), or a Maisteri / Magister (new system), Lisensiaatti / Licenciat, Oikeustieteen Kandidaatti / Juris Kandidat (new system) or Proviisori / Provisor from a recognised Finnish Higher Education institution, with a minimum overall grade of 2/3 or 4/5, will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a should hold a Bachelors degree and will usually be required to have completed a Masters/Maîtrise with a minimum overall grade of 13 out of 20, or a Magistère / Diplôme d'Etudes Approfondies / Diplôme d'Etudes Supérieures Specialisées / Mastère Specialis, from a recognised French university or Grande École to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a Magister Artium, a Diplom or an Erstes Staatsexamen from a recognised university with a minimum overall grade of 2.5, or a good two-year Lizentiat / Aufbaustudium / Zweites Staatsexamen or a Masters degree from a recognised university, will be considered for entry to postgraduate research programmes.

Students who hold a Bachelor degree from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees. Most taught Masters programmes require a minimum of an upper second class degree (2.1) with a minimum GPA of at least 3.0/4.0 or 3.5/5.0 Students who have completed a Masters degree from a recognised institution will be considered for PhD study.

Applicants for postgraduate research programmes should hold a good four-year Ptychio (Bachelor degree) with a minimum overall grade of 6.5 out of 10, from a recognised Greek university (AEI), and will usually be required to have completed a good Metaptychiako Diploma Eidikefsis (Masters degree) from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

4-year Licenciado is deemed equivalent to a UK bachelors degree. A score of 75 or higher from Universidad de San Carlos de Guatemala (USAC) can be considered comparable to a UK 2.1, 60 is comparable to a UK 2.2.  Private universities have a higher pass mark, so 80 or higher should be considered comparable to a UK 2.1, 70 is comparable to a UK 2.2

The Hong Kong Bachelor degree is considered comparable to British Bachelor degree standard. Students with bachelor degrees awarded by universities in Hong Kong may be considered for entry to one of our postgraduate degree programmes.

Students with Masters degrees may be considered for PhD study.

Holders of a good Alapfokozat / Alapképzés or Egyetemi Oklevel from a recognised university with a minimum overall grade of 3.5, or a good Mesterfokozat (Masters degree) or Egyetemi Doktor (university doctorate), will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with a 60% or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of the 4 year Sarjana (S1) from a recognised Indonesian institution will be considered for postgraduate study. Entry requirements vary with a minimum requirement of a GPA of 2.8.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a score of 14/20 or 70% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree from a recognised institution, with 100 out of 110 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Students who hold the Maitrise, Diplome d'Etude Approfondies, Diplome d'Etude Superieures or Diplome d'Etude Superieures Specialisees will be considered for Postgraduate Diplomas and Masters degrees (14-15/20 or Bien from a well ranked institution is considered comparable to a UK 2.1, while a score of 12-13/20 or Assez Bien is considered comparable to a UK 2.2).

Students with a Bachelor degree from a recognised university in Japan will be considered for entry to a postgraduate Masters degree provided they achieve a sufficiently high overall score in their first (Bachelor) degree. A GPA of 3.0/4.0 or a B average from a good Japanese university is usually considered equivalent to a UK 2:1.

Students with a Masters degree from a recognised university in Japan will be considered for PhD study. A high overall grade will be necessary to be considered.

Students who have completed their Specialist Diploma Мамаң дипломы/Диплом специалиста) or "Magistr" (Магистр дипломы/Диплом магистра) degree (completed after 1991) from a recognised higher education institution, with a minimum GPA of 2.67/4.00 for courses requiring a UK lower second and 3.00/4.00 for courses requiring a UK upper second class degree, will be considered for entry to postgraduate Masters degrees and, occasionally, directly for PhD degrees.  Holders of a Bachelor "Bakalavr" degree (Бакалавр дипломы/Диплом бакалавра) from a recognised higher education institution, with a minimum GPA of  2.67/4.00 for courses requiring a UK lower second and 3.00/4.00 for courses requiring a UK upper second class degree, may also be considered for entry to taught postgraduate programmes.

Students who hold a Bachelor degree from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees. Most taught Masters programmes require a minimum of an upper second class degree (2.1) with a minimum GPA of at least 3.0/4.0 or 3.5/50

Holders of a good Postgraduate Diploma (professional programme) from a recognised university or institution of Higher Education, with a minimum overall grade of 7.5 out of 10, or a post-2000 Magistrs, will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a score of 16/20 or 80% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Holders of a Bachelors degree from a recognised university in Libya will be considered for postgraduate study. Holders of a Bachelors degree will normally be expected to have achieved score of 70% for 2:1 equivalency or 65% for 2:2 equivalency. Alternatively students will require a minimum of 3.0/4.0 or BB to be considered.

Holders of a good pre-2001 Magistras from a recognised university with a minimum overall grade of 8 out of 10, or a good post-2001 Magistras, will be considered for entry to postgraduate research programmes

Holders of a good Bachelors degree from a recognised Luxembourgish Higher Education institution with a minimum overall grade of 16 out of 20, or a Diplôme d'Études Supérieures Spécialisées (comparable to a UK PGDip) or Masters degree from a recognised Luxembourgish Higher Education institution will be considered for entry to postgraduate research programmes.

Students who hold a Masters degree will be considered for Postgraduate Diplomas and Masters degrees (70-74% or A or Marginal Distinction from a well ranked institution is considered comparable to a UK 2.1, while a score of 60-69% or B or Bare Distinction/Credit is considered comparable to a UK 2.2).

Holders of a Bachelors degree from a recognised Malaysian institution (usually achieved with the equivalent of a second class upper or a grade point average minimum of 3.0) will be considered for postgraduate study at Diploma or Masters level.

Holders of a good Bachelors degree from the University of Malta with a minimum grade of 2:1 (Hons), and/or a Masters degree, will be considered for entry to postgraduate research programmes.

Students who hold a Bachelor degree (Honours) from a recognised institution (including the University of Mauritius) will be considered for Postgraduate Diplomas and Masters degrees.  Most taught Masters programmes require a minimum of an upper second class degree (2:1).

Students who hold the Licenciado/Professional Titulo from a recognised Mexican university with a promedio of at least 8 will be considered for Postgraduate Diplomas and Masters degrees.

Students who have completed a Maestria from a recognised institution will be considered for PhD study.

Applicants for postgraduate research programmes should hold a Bachelors degree, licence or Maîtrise and a Masters degree, with a score of 14/20 or 70% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Students with a good four year honours degree from a recognised university will be considered for postgraduate study at the University of Birmingham. PhD applications will be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with 60-74% or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Doctoraal from a recognised Dutch university with a minimum overall grade of 7 out of 10, and/or a good Masters degree, will be considered for entry to postgraduate research programmes.

Students who hold a Bachelor degree (minimum 4 years and/or level 400) from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees.  Most taught Masters programmes require a minimum of an upper second class degree (2.1) with a minimum GPA of at least 3.0/4.0 or 3.5/5.0

Applicants for postgraduate research programmes should hold a good Bachelors degree from a recognised institution with a minimum GPA of B/Very Good or 1.6-2.5 for a 2.1 equivalency, and will usually be required to have completed a good Masters, Mastergrad, Magister. Artium, Sivilingeniør, Candidatus realium or Candidatus philologiae degree to be considered for entry to postgraduate research programmes. Applicants with lower grades than this may be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with a CGPA of 3.0/4 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a Bachelors degree from a recognised university in the Palestinian Territories will be considered for postgraduate study. Holders of Bachelors degree will normally be expected to have achieved a GPA of 3/4 or 80% for 2:1 equivalency or a GPA of 2.5/4 or 70% for 2:2 equivalency.    

Holders of the Título de Licenciado /Título de (4-6 years) or an equivalent professional title from a recognised Paraguayan university may be considered for entry to a postgraduate degree programme. Grades of 4/5 or higher can be considered as UK 2.1 equivalent.  The Título Intermedio is a 2-3 year degree and is equivalent to a HNC, it is not suitable for postgraduate entry but holders of this award could be considered for second year undergraduate entry or pre-Masters.  Applicants for PhD level study will preferably hold a Título de Maestría / Magister or equivalent qualification, but holders of the Título/Grado de Licenciado/a with excellent grades can be considered.

Holders of the Licenciado, with at least 13/20 may be considered as UK 2.1 equivalent. The Grado de Bachiller is equivalent to an ordinary degree, so grades of 15+/20 are required.  Applicants for PhD level study will preferably hold a Título de Maestría or equivalent qualification.

Holders of a good pre-2001 Magister from a recognised Polish university with a minimum overall grade of 4 out of 5, dobry ‘good’, and/or a good Swiadectwo Ukonczenia Studiów Podyplomowych (Certificate of Postgraduate Study) or post-2001 Magister from a recognised Polish university with a minimum overall grade of 4.5/4+ out of 5, dobry plus 'better than good', will be considered for entry to postgraduate research programmes.

Holders of a good Licenciado from a recognised university, or a Diploma de Estudos Superiores Especializados (DESE) from a recognised Polytechnic Institution, with a minimum overall grade of 16 out of 20, and/or a good Mestrado / Mestre (Masters) from a recognised university, will be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a good Bachelors degree from a recognised Romanian Higher Education institution with a minimum overall grade of 8 out of 10, and will usually be required to have completed a Masters degree/Diploma de Master/Diploma de Studii Academice Postuniversitare (Postgraduate Diploma - Academic Studies) or Diploma de Studii Postuniversitare de Specializare (Postgraduate Diploma - Specialised Studies) to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Диплом Специалиста (Specialist Diploma) or Диплом Магистра (Magistr) degree from recognised universities in Russia (minimum GPA of 4.0) will be considered for entry to taught postgraduate programmes/PhD study.

Students who hold a 4-year Bachelor degree with at least 16/20 or 70% will be considered for Postgraduate Diplomas and Masters degrees.   

Students who hold a Maitrise, Diplome d'Etude Approfondies,Diplome d'Etude Superieures or Diplome d'Etude Superieures Specialisees will be considered for Postgraduate Diplomas and Masters degrees. A score of 14-15/20 or Bien from a well ranked institution is considered comparable to a UK 2.1, while a score of 12-13/20 or Assez Bien is considered comparable to a UK 2.2

Students who hold a Bachelor (Honours) degree from a recognised institution with a minimum GPA of 3.0/4.0 or 3.5/5.0 (or a score of 60-69% or B+) from a well ranked institution will be considered for most our Postgraduate Diplomas and Masters degrees with a 2:1 requirement.

Students holding a good Bachelors Honours degree will be considered for postgraduate study at Diploma or Masters level.

Holders of a good three-year Bakalár or pre-2002 Magister from a recognised Slovakian Higher Education institution with a minimum overall grade of 1.5, B, Vel’mi dobrý ‘very good’, and/or a good Inžinier or a post-2002 Magister from a recognised Slovakian Higher Education institution will be considered for entry to postgraduate research programmes.

Holders of a good Diploma o pridobljeni univerzitetni izobrazbi (Bachelors degree), Diplomant (Professionally oriented first degree), Univerzitetni diplomant (Academically oriented first degree) or Visoko Obrazovanja (until 1999) from a recognised Slovenian Higher Education institution with a minimum overall grade of 8.0 out of 10, and/or a good Diploma specializacija (Postgraduate Diploma) or Magister (Masters) will be considered for entry to postgraduate research programmes.

Students who hold a Bachelor Honours degree (also known as Baccalaureus Honores / Baccalaureus Cum Honoribus) from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees. Most Masters programmes will require a second class upper (70%) or a distinction (75%).

Holders of a Masters degree will be considered for entry to postgraduate research programmes.

Holders of a Bachelor degree from a recognised South Korean institution (usually with the equivalent of a second class upper or a grade point average 3.0/4.0 or 3.2/4.5) will be considered for Masters programmes.

Holders of a good Masters degree from a recognised institution will be considered for PhD study on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with 7 out of 10 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Applicants for postgraduate research programmes should hold a Bachelors degree and will usually be required to have completed a Masters degree, with 60-74% or a CGPA 3.30/4.0 or higher for 2:1 equivalency from a recognised institution to be considered for entry. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Kandidatexamen (Bachelors degree) or Yrkesexamen (Professional Bachelors degree) from a recognised Swedish Higher Education institution with the majority of subjects with a grade of VG (Val godkänd), and/or a good Magisterexamen (Masters degree), International Masters degree or Licentiatexamen (comparable to a UK Mphil), will be considered for entry to postgraduate research programmes.

Holders of a good "PostGraduate Certificate" or "PostGraduate Diploma" or a Masters degree from a recognised Swiss higher education institution (with a minimum GPA of 5/6 or 8/10 or 2/5 (gut-bien-bene/good) for a 2.1 equivalence) may be considered for entry to postgraduate research programmes.

Applicants for postgraduate research programmes should hold a Bachelors degree and a Masters degree, with a GPA of 3.0/4.0, 3.5/5 or 75% from a recognised institution to be considered. Applicants with lower grades than this may be considered on an individual basis.

Holders of a good Bachelor degree (from 75% to 85% depending upon the university in Taiwan) from a recognised institution will be considered for postgraduate Masters study. Holders of a good Masters degree from a recognised institution will be considered for PhD study.

Students who hold a Bachelor degree from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees.  Most taught Masters programmes require a minimum of an upper second class degree (2.1) Students who have completed a Masters degree from a recognised institution will be considered for PhD study.

Holders of a good Masters degree from a recognised institution will be considered for entry to our postgraduate research programmes.

Holders of a good Masters degree or Mphil from a recognised university will be considered for entry to postgraduate research programmes.

Students with a Bachelors degree from the following universities may be considered for entry to postgraduate programmes:

  • Ateneo de Manila University - Quezon City
  • De La Salle University - Manila
  • University of Santo Tomas
  • University of the Philippines - Diliman

Students from all other institutions with a Bachelors and a Masters degree or relevant work experience may be considered for postgraduate programmes.

Grading Schemes

1-5 where 1 is the highest 2.1 = 1.75 2.2 = 2.25 

Out of 4.0 where 4 is the highest 2.1 = 3.0 2.2 = 2.5

Letter grades and percentages 2.1 = B / 3.00 / 83% 2.2 = C+ / 2.5 / 77%

Holders of a postdoctoral qualification from a recognised institution will be considered for PhD study.  Students may be considered for PhD study if they have a Masters from one of the above listed universities.

Holders of a Lisans Diplomasi with a minimum grade point average (GPA) of 3.0/4.0 from a recognised university will be considered for postgraduate study at Diploma or Masters level.

Holders of a Yuksek Diplomasi from a recognised university will be considered for PhD study.

Students who hold a Bachelor degree from a recognised institution will be considered for Postgraduate Diplomas and Masters degrees. Most Masters programmes will require a second class upper (2.1) or GPA of 3.5/5.0

Applicants for postgraduate research programmes should hold a good Bachelors degree / Диплом бакалавра (Dyplom Bakalavra), Диплом спеціаліста (Specialist Diploma) or a Dyplom Magistra from a recognised Ukrainian higher education institution with a minimum GPA of 4.0/5.0, 3.5/4, 8/12 or 80% or higher for 2:1 equivalence and will usually be required to have completed a good Masters degree to be considered for entry to postgraduate research programmes. Applicants with lower grades than this may be considered on an individual basis.

The University will consider students who hold an Honours degree from a recognised institution in the USA with a GPA of:

  • 2.8 GPA (on a 4.0 scale) for entry to programmes with a 2:2 requirement 
  • 3.2 GPA (on a 4.0 scale) for entry to programmes with a 2:1 requirement 

Please note that some subjects which are studied at postgraduate level in the USA, eg. Medicine and Law, are traditionally studied at undergraduate level in the UK.

Holders of the Magistr Diplomi (Master's degree) or Diplomi (Specialist Diploma), awarded by prestigious universities, who have attained high grades in their studies will be considered for postgraduate study.  Holders of the Fanlari Nomzodi (Candidate of Science), where appropriate, will be considered for PhD study.

Holders of the Licenciatura/Título or an equivalent professional title from a recognised Venezuelan university may be considered for entry to a postgraduate degree programme. Scales of 1-5, 1-10 and 1-20 are used, an overall score of 70% or equivalent can be considered equivalent to a UK 2.1.  Applicants for PhD level study will preferably hold a Maestria or equivalent qualification

Holders of a Bachelors degree from a recognised Vietnamese institution (usually achieved with the equivalent of a second class upper or a grade point average minimum GPA of 7.0 and above) will be considered for postgraduate study at Diploma or Masters level.  Holders of a Masters degree (thac si) will be considered for entry to PhD programmes.

Students who hold a Masters degree with a minimum GPA of 3.5/5.0 or a mark of 2.0/2.5 (A) will be considered for Postgraduate Diplomas and Masters degrees.   

Students who hold a good Bachelor Honours degree will be considered for Postgraduate Diplomas and Masters degrees. 

International Students

English requirements are IELTS 7.0 with no less than 6.5 in any band or equivalent.

Social and Environmental Accounting

Accountability & sustainability, social accounting, carbon accounting, biodiversity accounting, ecological accounting (internal & external) for corporations, public sector, 3rd sector and activist/community groups Contact: Professor Ataur Belal, Professor Elena Giovannoni, Professor  Tom Cuckston, Dr Melina Manochin

Sustainability Reporting and Sustainability-related Financial Disclosure  Contact: Professor Nick Rowbottom

Financial Accounting and Reporting

The role, work undertaken and information used by investment analysts and fund managers Contact: Professor Shahed Imam, Dr Melina Manochin

Narrative reporting, digital reporting/XBRL, standardisation, Management Commentary Contact: Professor Nick Rowbottom  

Corporate communication (in relation to corporate crises, climate change and carbon emissions). Textual analysis of reporting disclosures (analysts’ reports, credit rating agency reports, annual reports, including CEO tone and climate risk disclosure) Contact: Professor Shahed Imam, Dr Annika Beelitz

Management Accounting & Management Control

Design/implementation of management accounting  / performance management and measurement systems in different contexts Contact: Professor Elena Giovannoni

Public sector, Not for Profit, NGO Accounting & Accountability

Accounting, accountability and control in the public and not for profit sectors Contact: Professor Ataur Belal, Dr Florian Gebreiter, Dr Ann-Christine Frandsen,  Dr Melina Manochin

Accounting Education & Professionalisation

Recruitment, professional socialisation and social mobility at accountancy firms. Employability, social mobility and the effects of marketisation on higher education. Contact: Dr Florian Gebreiter,  Dr Melina Manochin

Interdisciplinary Perspectives on Accounting

Accounting and calculative practices, Accounting as a valuing practice in contemporary/historical settings. Accounting and strategy. Accounting embodiments. Accounting in relation to time and space. Contact: Professor Tom Cuckston, Professor Elena Giovannoni,  Dr Ann-Christine Frandsen

Information Systems, Analytics & Knowledge Management

Digital innovation and the adoption of emerging technologies (with an emphasis on how IT shapes user behaviour and organisational practice). Contact: Dr Shuyang Li

Doctoral researchers in Accounting are registered for a full time 3-year PhD or a part-time 6-year PhD. In the first year of the programme (first two years for those registered part-time) students are required to take and successfully complete 60 credits of core Research Methods modules.

Those researchers using more qualitative methodologies will take modules from the MA Social Research programme. They are also recommended to take Advanced Training Modules from the MA Social Research Programme as appropriate to their research and training needs. Depending on their needs and accredited prior learning and subject to supervisory approval doctoral researchers can substitute 20 credits of the introductory MA Social research modules for Advanced Training Modules.

Those researchers employing quantitative methodologies are required to take Econometrics with Financial Applications module from the Department of Economics (30 credit module). They also need to take at least one of the existing MSc Investments and MSc International Accounting and Finance courses and one other module to successfully complete 60 credits of study. The MSc module and one other appropriate M or D level module should be chosen in agreement with the doctorial researcher’s supervisor, as appropriate for the their research topic.  Modules available include: Financial Modelling and Forecasting Techniques (20 credits), Empirical Topics in Accounting and Finance (20 credits) and Quantitative Methods in Finance (10 credits). Doctoral researchers are also recommended to take Advanced Training Modules from the MA Social Research Programme or other modules (e.g. Qualitative Methods) as appropriate to their research and training needs.

By the end of their first year all doctoral students in Accounting will have completed an 8,000 word research proposal that they will present and be evaluated on at the first annual review. This forms the basis for supervised research over the remaining two years of the programme and the production of an 80,000 word thesis.

Career prospects

Recent PhD graduates from Birmingham Business School are working in central banks, Government departments, a variety of financial institutions, accountancy firms, supranational organisations and multinational corporations. Many of our PhD graduates also go on to forge successful academic careers in other top Universities.

Doctoral Research career assistance

The University of Birmingham has invested heavily in careers and employability support. The Careers Team have been praised for enhanced developments within their team and for adopting a model of integrated employability and internship support; something that has been rolled out and implemented across all Schools and Colleges at the University.

Doctoral researchers at Birmingham Business School benefit from its own well qualified dedicated Careers Team to support students with employment opportunities, work placements, internships and how to succeed at interview. In addition, a range of career management, personal development and employer events are run each year by the Careers in Business Team to help you make the most of the opportunities available.

The University also has dedicated careers advisors for international students  who run workshops and networking opportunities with potential employers. These are especially popular with international postgraduate researchers.

  • Online chat events
  • Postgraduate Research

Accounting and Finance PhD

  • Part time available: yes

Studying in:

  • Management School
  • Faculty of Humanities and Social Sciences

Our Accounting and Finance PhD aims to develop world-class researchers, specialised in building theory and producing valuable insight into current issues in accounting and finance.

Why study with us?

of our School's research classified as 'world leading' (4*) or 'internationally excellent' (3*) in the latest Research Excellence Framework (2021)

international experts shape world-class academic thought

of our research environment classified 'world leading' (4*) or 'internationally excellent' (3*) in the latest Research Excellence Framework (2021)

The University of Liverpool Management School’s (ULMS) Accounting and Finance PhD programme covers a wide range of areas for investigation, with special emphasis on the role accounting and finance play on organisational success, risk management and dealing with uncertainties.

The training offered is tailored, with specific modules aimed at facilitating the development of your individual research project:

  • Corporate Finance and Accounting
  • Theory Asset Pricing Theory
  • Empirical Corporate Finance
  • Accounting Empirical Asset Pricing.

To ensure you receive the most relevant support during the thesis development stage, you will work with a primary supervisor, who is a leading expert in their field.

Additionally, you will be supported by a secondary supervisor, who is typically promising early career researcher, specialising in your specific area of study.

Research themes

The University of Liverpool Management School   is a UK triple accredited ( AACSB , AMBA , and EQUIS ) leading and internationally recognised research institution, with outstanding REF 2021 results against 108 ranked Business and Management Schools across the country:

  • 12th for submissions judged as World Leading (4*) or Internationally Excellent (3*)
  • 16th for research outputs classified as World Leading (4*)
  • 9th place for Research Power (17 places higher than in 2014)
  • 100% of research supported by a World Leading (4*) or Internationally Excellent (3*) environment.

The School’s Accounting and Finance group is one of largest in the UK, with members regularly publishing in a range of top scholarly journals, including the Review of Financial Studies, Journal of Financial Economics, Journal of Accounting and Economics, Management Science, etc.

The School also has five research centres and one cluster , specialised in contemporary issues in business and society, and aimed at bringing together expertise across the School and University.

As a PhD student you are welcome to join any of these centres, as they present excellent opportunities to access internal and external research networks around cutting-edge themes.

Research interests

We welcome research proposals including, but not limited to:

  • Asset pricing and investment
  • Corporate finance and accounting
  • International financial markets and the macroeconomy
  • Financial technology (Fintech).

Please, make sure your application adheres to the following structure (maximum 3,000 words):

  • Title of the proposal
  • Introduction and expected contribution and its significance
  • Literature review
  • Proposed research questions
  • Proposed methodology (fit with research/experience/need for training)
  • Gantt chart
  • References.

As a PhD student at the Management School you will enjoy access to a ‘Hot Desk’ working environment.

In addition to printing/photocopying/scanning facilities, the Management School has two dedicated computer suites located on the ground floor:

  • The  McKenzie Trading Room offers 40 PCs with Bloomberg access. Each PC has a dual monitor and a Bloomberg keyboard
  • The Grove Wing Computer Room has 28 PCs running on the standard University of Liverpool Network, with DataStream available on several computers.

You will gain access to globally recognised databases for business research, including:

  • China Stock Market and Accounting (CSMAR)
  • Refinitiv Eikon
  • TickHistory
  • Wharton Research Data Services (WRDS) .

Research groups

Research by subject groups

We have six groups which form homes for both research and teaching, providing the management and infrastructure to ensure vitality and sustainability of our research environment.

  • Accounting and Finance
  • Operations and Supply Chain Management
  • Strategy, International Business and Entrepreneurship
  • Work, Organisation and Management

Research centres and clusters

Research centres develop the School's contribution to established themes with a strong focus on applying ideas through funding and impact-related work.

Research clusters are grass-roots driven and interdisciplinary, focussing on the development of new theoretical and empirical work, typically at the early stages of the knowledge production/impact cycle.

  • The Brett Centre for Entrepreneurship
  • Centre for Supply Chain Research
  • Centre for Sports Business
  • Centre for Sustainable Business
  • Centre for Organisational and Employee Wellbeing
  • Liverpool Advanced Methods for Big Data Analytics (LAMBDA) Research Cluster

Study options and fees

The fees stated in the table above exclude potential research support fees also known as ‘bench fees’. You will be notified of any fee which may apply in your offer letter.

* Please note that if you are undertaking a PhD within the Faculty of Science and Engineering the fee you pay, Band A or Band B, will reflect the nature of your research project. Some research projects incur a higher fee than others e.g. if you are required to undertake laboratory work. You will be informed of the fee for your programme in your offer letter.

^ Self-funded, full-time international students studying a PhD programme classified as Band A will receive a £2,000 reduction in their fees for the first year only.

Entry requirements

Applications are welcomed and will be considered in our highly competitive programme from well qualified graduates who would typically hold a UK first degree or equivalent in the first or 2:1 class, in a relevant subject.

English language requirements

How to apply.

Research degree applications can be made online.  You'll also need to ensure that you have funding to cover all fees.

Applications are  open all year round .

More about applying for research degrees

Apply online

Before you apply, we recommend that you identify a supervisor and develop a research proposal

Find a supervisor

View staff list

Need help finding a supervisor? Contact us

Related studentships: self-funded and funded PhD projects

Related doctoral training partnerships.

Doctoral Training Partnerships support future researchers with funding and a rewarding learning environment where you can collaborate with leading researchers.

  • ESRC - NW Social Science DTP

Find a scholarship

We offer a range of scholarships to help you meet the costs of studying a research degree.

See scholarships

Find a course

  • A-Z of courses /
  • Studentship vacancies

Undergraduate enquiries

International enquiries

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Accounting and Finance

PhD Accounting and Finance

Research is central to the activities of the University of Bristol Business School. The school comprises several groups of academic staff with a variety of interests and a focus on research that has practical relevance. The results of the most recent UK-wide research assessment, the Research Excellence Framework (REF) 2021 , rated 88% of the research activity in business and management as 'world leading' or 'internationally excellent'.

The Business School encourages interdisciplinary research, drawing on a range of theories and methodologies. We welcome students from a variety of backgrounds and experiences. You will be joining a thriving PhD community. We run a programme of activities to enable PhD students to network with each other.

Candidates entering the PhD programme are required to take 60 credit points of taught units in their first year and to participate in PhD workshops and reading groups. Students are also encouraged to undertake further training in agreement with their supervisor for the duration of their studies.

The main research training is taken from among two categories of units, with separate lists for Accounting and for Finance students. The units are chosen in consultation with the supervisors to suit the student's PhD research. The pass mark set by the University for any level 7(M) unit is 50 out of 100.

World-leading research

The University of Bristol is ranked fifth for research in the UK ( Times Higher Education ).

94% of our research assessed as world-leading or internationally excellent.

Entry requirements

The applicant must have an upper second-class honours degree in a relevant subject or an equivalent qualification, and either have completed or be completing a master's qualification from a UK university (or equivalent).

The master's requirement does not apply to applications made to SWDTP-funded scholarships although commencement of the PhD remains conditional on the completion of the associated master's. Applicants without a master's qualification may be considered on an exceptional basis.

Aptitude test results such as GMAT and GRE can be submitted as evidence of PhD-level analytical and verbal abilities.

See international equivalent qualifications on the International Office website.

Read the programme admissions statement for important information on entry requirements, the application process and supporting documents required.

If English is not your first language, you will need to reach the requirements outlined in our  profile level B.

Further information about  English language requirements and profile levels .

Fees and funding

Fees are subject to an annual review. For programmes that last longer than one year, please budget for up to an 8% increase in fees each year.

More about tuition fees, living costs and financial support .

Alumni discount

University of Bristol students and graduates can benefit from a 25% reduction in tuition fees for postgraduate study.  Check your eligibility for an alumni discount.

Funding for 2024/25

Students applying to research programmes in the Faculty of Social Sciences and Law may apply for funding from a range of sources. Applicants can find details about applying to these scholarships and deadlines for applications on our Faculty of Social Sciences and Law webpage .

Applicants can also find the latest funding information on the Business School website , via Business School PGR contacts ( [email protected] ) or through the Business School's social media channels ( Facebook | Instagram | LinkedIn | Twitter ).

Further information on funding for prospective UK and international postgraduate students.

Career prospects

The primary purpose of this qualification is to prepare for a career in research.

Research groups

Find out more about the University of Bristol Business School research groups .

Details of the current research and supervision interests of individual members of staff are available on the school website .

When writing the research statement to accompany your application, the primary requirement is to define and situate your research within an academic/disciplinary context. You should remember that people in the academic community are the main audience or readership for postgraduate research.

This means that you will need to identify:

1. The research questions or problems that you intend to address; 2. The research context for your project/programme of work; 3. The methods you think you will use to pursue the key questions; 4. Two potential supervisors for your research - please refer to the staff profiles as listed by the school website .

In considering your application, significant weight will be given to the extent to which you can demonstrate a clearly thought out and specific interest in research.

How to apply

Apply via our online application system. For further information, please see the guidance for how to apply on our webpages.

Applicants need to make sure that they submit all required documents (see admissions statement), incomplete applications will not be considered.

Applicants must contact prospective PhD supervisors in advance of applying for a programme. Please refer to the staff profiles as listed by Academic Groups . If the supervisor you seek cannot offer supervision, try to identify alternative supervisors.

The supervisor's details should then be included in the application form, or the application process may be delayed. You may also submit an application without identification of supervisors, and we will try our best to find a match, although we cannot guarantee supervision. Early applications are strongly encouraged.

Applications open on 2 October 2023 and will be considered in four rounds, with round one closing on 1st December 2023; round two on 1st February 2024 and round three on 31st March 2024. Round four closes on 1st June 2024.

Applications to begin study in September 2024 will not be accepted after this date. Applications should be submitted electronically by no later than 4pm on the day of the deadline for the round in which you apply.

Business School PGR Team

Faculty of Social Sciences and Law

University of Bristol Business School

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The University of Manchester

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Discover more about postgraduate research

PhD Accounting and Finance

Year of entry: 2024

  • View full page
  • Bachelor's (Honours) degree at 2:1 or above (or overseas equivalent); and
  • Master's degree in a relevant cognate subject - with an overall average of 70% or above (or overseas equivalent)
  • Professional qualifications other than a Bachelors Degree and/or relevant and appropriate experience may be taken into account for entry to a PhD programme.

Full entry requirements

Apply online

Please ensure you include all required supporting documents at the time of submission, as incomplete applications may not be considered.

Application Deadlines

The current deadline for consideration in internal funding competitions is 15 March 2024.

If you are applying for or have secured external funding (for example, from an employer or government) or are self-funding, you must submit your application before the below deadline to be considered. You will not be able to apply after this date has passed.

  • For September 2024 entry: 30 June 2024

Programme options

Programme overview.

  • Develop leading research in Accounting and Finance.
  • Join one of the world's most innovative and ambitious doctoral research schools.
  • Ranked 3rd in the UK for research power in 'Business and Management Studies' (REF2021).

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To find out what studying on a postgraduate research programme at Manchester is like, visit our Open days and study fairs page and explore our virtual open week or future on-campus and international events.

We will be conducting our Humanities PGR virtual open week in October 2024. Find out about future events and postgraduate research sessions by signing up to our email alerts.

For entry in the academic year beginning September 2024, the tuition fees are as follows:

  • PhD (full-time) UK students (per annum): £4,786 International, including EU, students (per annum): £21,000
  • PhD (part-time) UK students (per annum): £2,393 International, including EU, students (per annum): £10,500

Further information for EU students can be found on our dedicated EU page.

Scholarships/sponsorships

To apply University of Manchester funding, you must indicate in your application the competitions for which you wish to be considered. The current deadline for most internal competitions, including Alliance Manchester Business School studentships is 15 March 2024.

All external funding competitions have a specified deadline for submitting your funding application and a separate (earlier) deadline for submitting the online programme application form, both of which will be stated in the funding competition details below.

For more information about funding, visit our funding page to browse for scholarships, studentships and awards you may be eligible for.

  • ESRC North West Social Science Doctoral Training Partnership (NWSSDTP) PhD Studentships - Competition Closed for 2024 Entry
  • China Scholarship Council - The University of Manchester (CSC-UoM) Joint Scholarship Programme - Competition Closed for 2024 Entry
  • Alliance Manchester Business School PhD Studentships 2024 Entry - Competition Closed for 2024 Entry
  • President's Doctoral Scholar (PDS) Awards - Competition Closed for 2024 Entry
  • Engineering and Physical Sciences Research Council Doctoral Training Partnership Studentship (EPSRC DTP)
  • Commonwealth PhD Scholarships (High Income Countries)
  • Humanities Doctoral Academy Humanitarian Scholarship 2024 Entry
  • Commonwealth PhD Scholarships (Least Developed Countries and Fragile States)
  • RADMA Doctoral Studies Funding 2024 Entry - Competition Closed for 2024 Entry
  • PhD Scholarship for Research into Productivity

Contact details

Programmes in related subject areas.

Use the links below to view lists of programmes in related subject areas.

  • Accounting and Finance

Entry requirements

Academic entry qualification overview, english language.

  • IELTS test minimum scores - 7.0 overall, 6.5 other sections.
  • TOEFL (internet based) test minimum scores - 100 overall, 25 in all sections.
  • Pearson Test of English (PTE) UKVI/SELT or PTE Academic minimum scores - 76 overall, 76 in writing, 70 in other sections.
  • To demonstrate that you have taken an undergraduate or postgraduate degree in a majority English speaking nation within the last 5 years.
  • Other tests may be considered.

English language test validity

Other international entry requirements.

We accept a range of qualifications from different countries. For these and general requirements including English language see entry requirements from your country.

The University requires you to reside within a commutable distance from Manchester during your time as a registered student, unless you are on approved fieldwork/a formal placement or are on a period of Submission pending. This is to ensure that you are able to meet attendance expectations and participate in wider research activities within your discipline area and/or School.

Application and selection

How to apply, advice to applicants.

  • Develop your own research proposal and project title.
  • Find a supervisor by browsing our academics' profiles, and reach out directly to discuss if they are interested in supporting your research.
  • Consider how you plan on funding your research and discuss this with your supervisor.
  • A 3,000 word PhD research proposal.
  • Copies of the academic transcript and certificate from both your Bachelor's and Master's degrees. If your Master's degree is pending, please provide an interim transcript.
  • An up to date academic CV, detailing your education and qualifications; employment history; publications; and any other relevant information.
  • You must nominate two academic referees (including one from your most recent institution). Your referees will be contacted directly via the Referee Portal following submission of your application form. You may wish to contact your referees to request they submit your reference in a reasonable timeframe as this forms part of the review process.
  • International applicants must additionally provide English Language evidence (e.g IELTS).

Interview requirements

As part of the offer making process, applicants will be required to undertake an interview assessment. This may be in the form of an in-person interview or video call.

The interview is designed to assess your knowledge and understanding of the broad topic area, the viability of your proposed research and its intellectual contribution, alongside the fit of your project with the supervisory team. You also may be asked to identify and address any potential ethical considerations in relation to your proposed research, and discuss how best to progress your ideas in line with University of Manchester ethics guidance.

The interview panel will consist at minimum of your proposed primary supervisor and an independent interviewer.

Re-applications

If you applied in the previous year and your application was not successful, you may apply again. Your application will be considered against the standard programme entry criteria for that year of entry.

In your new application you should demonstrate how your application has improved. We may draw upon all information from your previous applications or any previous registrations at the University as a student when assessing your suitability for your chosen programme.

Programme details

Programme description.

The Degree of Doctor of Philosophy (PhD) is awarded by the University in recognition of the successful completion of a course of supervised research, the results of which show evidence of originality and independent critical judgement and constitute an addition to knowledge. Our PhD students undertake research study across Accounting and Finance Division's research themes include:

  • Asset pricing
  • Auditing and accountability
  • Corporate finance and corporate governance
  • Corporate disclosure and capital markets accounting
  • Management accounting and information systems

Our research themes are notable for their international coverage and relevance, reaching out to address a wide range of accounting and finance issues in both developed and developing nation contexts. We continue to attract outstanding researchers of the highest calibre and our PhD population is one of the largest in the UK. As a graduate of one of the world's most innovative and ambitious doctoral research schools, you'll be sought after by leading universities, top business schools, government institutes and private sector organisations.

We embed the PhD into the research life and culture of the School by assigning you to research centres and groups. You will be active in the research life of your centre, organising external seminars, presenting your work to peers in internal seminars, and designing and presenting posters on your PhD. Providing robust and systematic research training is a core strength of our PhD programme. To be able to take full advantage of the training opportunities that are offered, you should reside in or within commuting distance from Manchester. We strongly encourage any candidates who do not reside locally to enrol full-time.

Special features

The PhD programme at  AMBS offers an annual entry point of September.  Complete applications must be received by 30 June. However, if you wish to be potentially considered for our funding opportunities, earlier deadlines will be in place.

Additional programme information

Humanities Doctoral Academy

Our Humanities Doctoral Academy combines the strengths of our four schools to bring expertise, knowledge, support and high-quality services for postgraduate researchers.

We are a community of academic leaders and postgraduate researchers across all levels in the Faculty of Humanities. The Doctoral Academy Hub houses our specialist professional service teams who support postgraduate researchers throughout the programme journey.

This includes admissions, registration, student experience, progression, examination, and graduation. We collaborate closely with other University directorates including Manchester Doctoral College, Researcher Development team, and the corresponding Doctoral Academies in the Faculty of Science and Engineering and the Faculty of Biology, Medicine and Health. Together we provide the best experience and support for your studies and research.

Equality, diversity and inclusion is fundamental to the success of The University of Manchester, and is at the heart of all of our activities.

We know that diversity strengthens our research community, leading to enhanced research creativity, productivity and quality, and societal and economic impact.

We actively encourage applicants from diverse career paths and backgrounds and from all sections of the community, regardless of age, disability, ethnicity, gender, gender expression, sexual orientation and transgender status.

All appointments are made on merit.

The University of Manchester and our external partners are fully committed to equality, diversity and inclusion.

Teaching and learning

Our Postgraduate Researchers follow a robust, systematic and flexible research training programme designed to:

  • complement their own immediate requirements as they plan and write their thesis;
  • introduce them to the variety of research undertaken within the Business School; and
  • equip them with the broader skills to become leading edge business and management science researchers in the next generation.

The timetable runs from September to May each year.  Students are required to attend research training sessions and workshops at the School and submit various pieces of assessed work throughout this period.

Normally, full-time Postgraduate Researchers undertake this training and assessment in their first year of study.  Those studying on a part-time basis are permitted to complete the research training element in two years.   

Coursework and assessment

Postgraduate researchers are assessed in a number of courses as part of their research training programme. In addition, their progress is assessed at various stages of studies through the annual progress review process.

Programme content for year 1

A specific Research Training programme is provided for Postgraduate Researchers in the field of Accounting, Accounting & Finance, or Finance.

Programme unit list

The programme unit details given below are subject to change, and are the latest example of the curriculum available on this programme of study.

Related research

In the 2021 Research Excellence Framework (REF2021) 'Accounting and Finance' was assessed as part of The University of Manchester's 'Business and Management Studies' submission. We were ranked 3rd in the UK for research power and top 10 in the UK (by GPA) among the 108 departments assessed under Unit of Assessment 22.

91% of our research was judged to be in the highest two categories (4*) 'world-leading' or (3*) 'internationally excellent'. Our research environment was also judged to be strong, with 100% judged to be (4*) 'world-leading' or (3*) 'internationally excellent'. Read more about our research at Alliance Manchester Business School.

What our students say

AMBS is one of the largest business and management schools in the UK and part of the UK's biggest university - The University of Manchester. Facilities include:

  • Study zones, quiet areas and break-out spaces to study and relax
  • Inspiring teaching, events and meeting spaces
  • New offices for our academic divisions and research centres
  • Eddie Davies Library with floor-to-ceiling glass windows overlooking the bustling Oxford Road Corridor
  • Three catering outlets: The Mill restaurant and event space, Café 65 and The Hive Café
  • Data Visualisation Observatory
  • Behavioural Research Laboratory
  • Three outdoor courtyards where staff, students and visitors can take a well-earned break

The University of Manchester Library

Manchester is home to one of the UK's five National Research Libraries - one of the best-resourced academic libraries in the UK and widely recognised as one of the world's greatest research libraries.

Find out more about libraries and study spaces for postgraduate research students at Manchester.

Disability support

Career opportunities.

We have a tradition of producing high quality doctoral research. Many of our graduates hold academic positions in top universities and business schools around the world. We are strongly committed to creating a research community in which researchers can thrive and develop their skills and we view all our Postgraduate Researchers as potential research stars of the future.

The University has its own dedicated Careers Service that you would have full access to as a Postgraduate Researcher and for two years after you graduate. At Manchester you will have access to a number of opportunities to help support you with your goals for the future.

phd accounting in uk

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Economics of accounting

MRes/PhD in Accounting

I am continuously challenged and supported to expand my thinking and sharpen my analytical skills, inside seminars, supervisor sessions and over coffee breaks. In doctoral seminar discussions I am humbled by the number of faculty that contributes to these sessions, and I am grateful for their time. In general, the availability of staff and faculty to help has far exceeded my expectations.

Finia Kuhlmann (former student)

Completing a PhD in Accounting at LSE was incredibly challenging but extremely worthwhile. The world-renowned faculty provided tremendous support and encouragement and the Department of Accounting provides considerable resources to ensure the success of PhD students.

Rodney Brown (former student)

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How to apply

The Department of Accounting at LSE is one of the leading groups in the world for teaching and research on the economic, institutional and organisational aspects of accounting and financial management. Our PhD programme provides rigorous academic training aimed at preparing students to undertake research of the highest international standards.

You will benefit from a truly international and interdisciplinary environment. You will have access to a wide range of taught courses and research seminars across different departments and research centres within the School. You will work closely with faculty in the Department throughout the programme, and you will interact with leading scholars from other universities thanks to our active external workshop series. All students admitted to the programme are normally fully funded, and financial assistance is also available for you to present your work at conferences. You will further benefit from the privileged location of the School. London is a vibrant, multicultural city, and the LSE campus, situated in central London, is only a stone’s throw away from the financial district, but also Westminster, the political heart of the UK.

Programme structure

You will be expected to complete the programme within five years. In the first two years, you will take a set of core and elective courses in accounting and related fields and complete a research paper. After the second year, you will focus on your PhD thesis.

Our programme is structured in two tracks: The Accounting, Organisations and Institutions (AOI) track, which is devoted to the study of interrelationships between accounting, organisations and institutions, and the Economics of Accounting (EoA) track, which primarily examines accounting and financial reporting issues from an economics perspective.

  • The Accounting, Organisations and Institutions (AOI) Track
  • The Economics of Accounting (EoA) Track
  • Visiting Research Student (VRS) in Accounting We welcome research students from other universities to spend from one term up to one academic year at LSE as a Visiting Research Student (VRS). Find out more here .
  • Thinking of doing a PhD?   We hold information sessions twice per year where you can learn more about the programme structure and aplication process. The next session will be in November 2024. You can view the recording from a previous session  here and slides here.  
  • For any queries about the programme, please email [email protected] .

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Accounting PhD

Key information.

phd accounting in uk

  • 1st  in the UK for annual research income in  2019-2022   (Chartered Association of Business Schools)
  • 8th  in the UK for citations in Business and Economics (The Times Higher Education World University Rankings 2023)
  • 16th  in the UK for Economics & Business (NTU Ranking 2022)

Create research that has an impact on the areas of accounting, accountability, governance and performance management.

Working with our Accounting and Society Research Mobilisation Group  you’ll enjoy a dynamic research environment and high-quality supervision.  The Group specialises in research in:

  • social, environmental and ethical accountability and sustainability
  • data and analytics in accounting
  • capital market-based accounting research
  • governance and executive compensation.

Our researchers have strong academic backgrounds. They actively engage with national and international research networks and collaborations. In addition, they also have good links with the business community, Government, non-profit organisations and professional accountancy bodies.

Find out more about research at the University of Sussex Business School

We expect successful applicants to be admitted to the Integrated PhD. This provides the rigorous research training you need to become a skilled practitioner. If you’re unsure which route to apply for, please apply for the Integrated PhD .

Accreditation

You’ll join the EQUIS and AMBA-accredited University of Sussex Business School. Learn more about all of our course accreditations here. Find out more

We understand that deciding where and what to study is a very important decision. We’ll make all reasonable efforts to provide you with the courses, services and facilities described in this prospectus. However, if we need to make material changes, for example due to government or regulatory requirements, or unanticipated staff changes, we’ll let you know as soon as possible.

Masters and P h D events

Meet us on campus or online

Book your place

Entry requirements

  • UK requirements
  • International requirements

Please select your country from the list.

Philippines

Saudi arabia, south africa, south korea, switzerland, united arab emirates, my country is not listed.

If your country is not listed, you need to contact us and find out the qualification level you should have for this course. Contact us

English language requirements

Ielts (academic).

High level (6.5 overall, including at least 6.0 in each component).

IELTS scores are valid for two years from the test date. You cannot combine scores from more than one sitting of the test. Your score must be valid when you begin your Sussex course.  Find out more about IELTS

We accept IELTS One Skills Retake.

We do not accept IELTS Online.

Check full details of our English Language requirements and find out more about some of the alternative English language qualifications listed below

Alternative English language qualifications

Proficiency tests, cambridge advanced certificate in english (cae).

169 overall, including at least 162 in each skill.

We would normally expect the CAE test to have been taken within two years before the start of your course.

You cannot combine scores from more than one sitting of the test. Find out more about Cambridge English: Advanced

Cambridge Certificate of Proficiency in English (CPE)

We would normally expect the CPE test to have been taken within two years before the start of your course.

You cannot combine scores from more than one sitting of the test. Find out more about Cambridge English: Proficiency

LanguageCert International ESOL SELT

High level (International ESOL SELT B2 with a minimum of 39 in each component)

LanguageCert International ESOL scores are valid for two years from the test date. Your score must be valid when you begin your Sussex course. Find out more about LanguageCert SELT

We only accept LanguageCert when taken at SELT Test Centres. We do not accept the online version.

Pearson PTE Academic

High level (62 overall, including at least 59 in all four skills)

PTE (Academic) scores are valid for two years from the test date. You cannot combine scores from more than one sitting of the test. Your score must be valid when you begin your Sussex course. Find out more about Pearson (PTE Academic)

We do not accept the PTE Academic Online test.

TOEFL (iBT)

High level 88 overall, including at least 20 Listening, 19 in Reading, 21 in Speaking, 23 in Writing.

TOEFL (iBT) scores are valid for two years from the test date. You cannot combine scores from more than one sitting of the test. Your score must be valid when you begin your Sussex course. Find out more about TOEFL (iBT)

We do not accept TOEFL (iBT) Home Edition.

The TOEFL Institution Code for the University of Sussex is 9166.

English language qualifications

As/a-level (gce).

Grade C or above in English Language.

Hong Kong Advanced Level Examination (HKALE)/ AS or A Level: grade C or above in Use of English.

GCE O-level

Grade C or above in English.

Brunei/Cambridge GCE O-level in English: grades 1-6.

Singapore/Cambridge GCE O-level in English: grades 1-6.

GCSE or IGCSE

Grade C or above in English as a First Language (Grade 4 or above in GCSE from 2017).

Grade B or above in English as a Second Language.

Ghana Senior Secondary School Certificate

If awarded before 1993: grades 1-6 in English language.

If awarded between 1993 and 2005: grades A-D in English language.

Hong Kong Diploma of Secondary Education (HKDSE)

 Level 4, including at least 3 in each component in English Language.

Indian School Certificate (Standard XII)

The Indian School Certificate is accepted at the grades below when awarded by the following examination boards:

Central Board of Secondary Education (CBSE) – English Core only: 70%

Council for Indian School Certificate Examinations (CISCE) - English: 70% 

International Baccalaureate Diploma (IB)

English A or English B at grade 5 or above.

Kenya Certificate of Secondary Education

Grades A - C in English language

Malaysian Certificate of Education (SPM) 1119/GCE O-level

If taken before the end of 2008: grades 1-6 in English Language.

If taken from 2009 onwards: grade C or above in English Language.

The qualification must be jointly awarded by the University of Cambridge Local Examinations Syndicate (UCLES).

West African Senior School Certificate

Grades A1-C6 (1-6) in English language when awarded by the West African Examinations Council (WAEC) or the National Examinations Council (NECO).

Country exceptions

Select to see the list of exempt english-speaking countries.

If you are a national of one of the countries below, or if you have recently completed a qualification equivalent to a UK Bachelors degree or higher in one of these countries, you will normally meet our English requirement. Note that qualifications obtained by distance learning or awarded by studying outside these countries cannot be accepted for English language purposes.

You will normally be expected to have completed the qualification within two years before starting your course at Sussex. If the qualification was obtained earlier than this, we would expect you to be able to demonstrate that you have maintained a good level of English, for example by living in an English-speaking country or working in an occupation that required you to use English regularly and to a high level.

Please note that this list is determined by the UK’s Home Office, not by the University of Sussex.

List of exempt countries: 

  • Antigua and Barbuda
  • New Zealand
  • St Kitts and Nevis
  • St Vincent and the Grenadines
  • The British Overseas Territories
  • Trinidad and Tobago
  • United Kingdom

** Canada: you must be a national of Canada; other nationals not on this list who have a degree from a Canadian institution will not normally be exempt from needing to provide evidence of English.

English language support

If you don’t meet the English language requirements for your degree, you may be able to take a pre-sessional course

  • Visas and immigration

Admissions information for applicants

If your qualifications aren’t listed or you have a question about entry requirements, contact us

  • How to apply

If you’d like to join us as a research student, there are two main routes:

  • browse funded projects in this subject area
  • browse our potential supervisors and propose your own research project.

Find out how to apply for a PhD at Sussex

Full-time and part-time study

Choose to work on your research full time or part time, to fit around your work and personal life. For details about part-time study, contact us at  [email protected]

PhD or MPhil?

You can choose to study for a PhD or an MPhil. PhD and MPhil degrees differ in duration and in the extent of your research work.

  • For a PhD, your research work makes a substantial original contribution to knowledge or understanding in your chosen field.
  • For an MPhil, your work is an independent piece of research but in less depth than for a PhD. You’ll graduate with the degree title Master of Philosophy. You might be able to change to a PhD while you study for an MPhil.

Our supervisors

phd accounting in uk

Dr Sami Adwan

Lecturer in Accounting

[email protected]

View profile of Sami Adwan

phd accounting in uk

Dr Galina Goncharenko

Associate Reader in Accounting

[email protected]

View profile of Galina Goncharenko

phd accounting in uk

Dr Sarada Krishnan

Senior Lecturer

[email protected]

View profile of Sarada Krishnan

phd accounting in uk

Dr Sumohon Matilal

Senior Lecturer in Accounting

[email protected]

View profile of Sumohon Matilal

phd accounting in uk

Dr Susan Smith

Visiting Professor

[email protected]

View profile of Susan Smith

phd accounting in uk

Prof Hans Van Der Heijden

Professor of Accounting

[email protected]

View profile of Hans Van Der Heijden

phd accounting in uk

Dr Rebecca Vine

Associate Research Fellow

[email protected]

View profile of Rebecca Vine

Funding and fees

How can i fund my course, funded projects and scholarships.

Our aim is to ensure that every student who wants to study with us is able to despite financial barriers, so that we continue to attract talented and unique individuals. Don’t miss out on scholarships – check the specific application deadlines for funding opportunities. Note that funded projects aren’t available for all our PhDs.

£3,000 scholarships available to environmental influencers bringing about real-world behaviour change

Find out more

£800 scholarship available to reward talented organ player studying on any course at Sussex.

Scholarships of £800 are available to reward talented musicians studying on any course at Sussex

Cash scholarships available for students who have demonstrated sporting excellence

University of Sussex Stuart Hall Doctoral Scholarship

Applying for USA Federal Student Aid?

If any part of your funding, at any time, is through USA federal Direct Loan funds, you will be registered on a separate version of this degree which does not include the possibility of distance learning which is prohibited under USA federal regulations. Find out more about American Student Loans and Federal Student Aid .

Part-time work

We advertise around 2,500 part-time jobs a year so you can make money and gain work experience. We have a special scheme to employ students on campus, wherever possible.

Find out more about careers and employability

How much does it cost?

Fees for self-funding students.

Home students: £4,786 per year for full-time students

Channel Islands and Isle of Man students: £4,786 per year for full-time students

International students: £21,500 per year for full-time students

Home PhD student fees are set at the level recommended by United Kingdom Research and Innovation (UKRI) annually, rising in line with inflation. Overseas fees are subject to an annual increase - see details on our tuition fees page

Additional costs

Note about additional costs.

Please note that all costs are best estimates based on current market values. Activities may be subject to unavoidable change in response to Government advice. We’ll let you know at the earliest opportunity. We review estimates every year and they may vary with inflation. Find out how to budget for student life .

Empirical research costs

On top of your PhD fees and living costs, you may also need to cover some research and training costs, relevant to your research project. These costs will depend on your research topic and training needs, but may include: - travel (to archives, collections or scientific facilities) - a laptop - overseas fieldwork costs (travel and accommodation, and language training) - conference costs (travel, registration fees and accommodation) - laboratory consumables and workshop materials - participant costs - transcription or translation costs - open-access publication costs. If you have a scholarship from one of the UK Research Councils, your scholarship should cover these types of costs. You'll receive details of how to claim this additional funding. If you're self funded, or if your scholarship doesn’t cover these costs, check with the Research and Enterprise Co-ordinator in your School for details of School or Doctoral School funding that may be available.

  • Living costs

Find out typical living costs for studying at Sussex

Find out about our terms and conditions

Explore our campus

Experience Sussex life in our virtual tour.

Start your virtual tour

PhD Information Sessions

Visit campus and chat to staff and students. Book your place

Online PhD Sessions

Join a live webchat. Book your place

International

Meet us in your country

Course enquiries

+44 (0)1273 876787

Send us a message

Admissions enquiries

If you haven’t applied yet:

+44 (0)1273 678169 business-researchstudents@​sussex.ac.uk

Find out about the University of Sussex Business School

After you’ve applied:

+44 (0)1273 877773 [email protected]

Find out how to apply

Quick links

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What do you want to do next?

  • Courses Browse our courses by subject area
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phd accounting in uk

Accounting and Financial Management PhD Opportunities

This postgraduate research programme offers PhD or MPhil supervision in the area of accounting.

At a glance

  • Choose from a range of research domains available in accounting
  • 3 PhD entry points each year
  • Participate in regular research seminars
  • Work with faculty from Henley Centre for Accounting Research and Practice
  • Programme features personal development modules and workshops

We offer PhD opportunities in a range of themes surrounding the subject of accounting. This includes theoretical and applied research in domains such as financial decision making; international regulation & policy analysis; accounting for sustainability; accounting education; governance & accountability.

The University has a formal code of practice for research students. This ensures that adequate supervision and appropriate research skills training are provided.

You may pursue this PhD programme full-time or part-time at Henley Business School. Part-time study may be carried out away from campus. This usually applies if you are working in an institution where research facilities are available, such as universities abroad. You will need to have supervision from both Henley Business School and the local institution.

Course structure Open

The module descriptions set out on this page are correct for modules being taught in the current academic year. Optional module listings are indicative and may be subject to change.

A PhD is usually taken on a full-time basis over three to four years. A part-time option, taking four-six years is also available in some research areas. On a full-time basis, the PhD Programme starts in September at the beginning of the academic year (in some departments January and May entries are also possible). However, if necessary for your training, you may be required to come to the University earlier to attend some preparatory courses.

  • Year One : You will have to attend courses examined according to university rules. These courses include Research Methods and other courses required for your area of concentration
  • Confirmation of Registration : In the middle of your second year, you will present and defend your fully developed Research Proposal consisting of a substantive confirmation report
  • Year Two-Three : The remaining part of your PhD studies will be devoted to complete your thesis before your viva examination at the end of your three to four years (maximum amount of time allowed by university rules).

During your first year of studies, you will be required to:

  • Attend at least 60 credits from PhD/Masters level courses in Research Methods and other relevant courses plus a non-credit bearing course (see below)
  • Attend some short courses (2-3 hours each) required for the Reading Researcher Development Programme at the Graduate School (overseeing PhD studies within the University of Reading)
  • Attend the Preparing to Teach training programme (which is necessary to be able to complete any teaching-related activities within Henley Business School)
  • Participate in regular research seminars organised by your Department and others relevant to your area of interest
  • Hold regular meetings with your supervisor(s).

Required Taught Component

We have a slightly different path of taught components for students primarily using quantitative vs. qualitative research methods

Quantitative Path

You may choose an alternative Advanced Quantitative Methods course instead of Advanced Finance Theory with Empirical Applications. Please note Microeconometrics 1 and 2 are 10 credits each.

Qualitative Path

Confirmation of registration.

After 15 to 18 months from the start of your PhD (see differences between departments), you will submit a substantive Confirmation Report that will be defended in front of Faculty members and/or assessed by independent examiners. This process will coincide with your confirmation of registration and, if successful, it will grant you the status of PhD candidate.

The Confirmation Report will be a significant development of the initial proposal you submitted for your application. It will include material you may have produced during the first-year courses in research methods (e.g. literature review, methodologies, data description, etc.) If you plan to do a PhD thesis combining three papers, you are expected to include a draft of the first paper in your Confirmation Report. Alternatively, if you intend to use a book-like structure for your thesis, the document should include the draft of at least one of the three/four key chapters.

Year Two and Three

During your second and third year you will:

  • Continue to work on your PhD dissertation drafting the other two papers/key chapters
  • Hold regular meetings with your supervisor(s)
  • Attend some short courses (two-three hours each) required for the Reading Researcher Development Programme at the Graduate School
  • Participate in weekly research seminars organised by your Department and others relevant to your area of interest
  • Contribute to Business School and Departmental teaching/research activities and events
  • Present posters/papers at national/international conferences.

*The module or course content descriptions set out on this page are correct for those being taught in the current academic year. Modules or course content marked as optional are indicative and may be subject to change. Please note, constraints in timetable scheduling may mean you are unable to take some optional modules at the same time as others.

How to apply Open

The application process normally consists of three main steps :

1. Formal application

Before applying formally, you may want to contact a potential supervisor who is working in your area. They could be interested in your topic. Please avoid contacting multiple faculty members simultaneously. We do talk to each other and this is not seen as a professional practice. You can contact a faculty member before your formal application, if you wish to.

2. Shortlisting based on the documents you uploaded in your application

3. Formal interview to assess your suitability to pursue a PhD at Henley Business School

The deadline to be considered for a scholarship varies between departments.

The key requirements for a successful application are:

  • Top grades in your Masters degree (minimum requirement is Merit or equivalent, but we prefer Distinction)
  • Top grade in your Masters Dissertation (or equivalent research-based piece of work) because this may show your research attitude and skills
  • A well-developed research proposal. Guidance on writing the research proposal can be found here

A reasonable intended timeline reflecting issues you may encounter in the study as presented above. For example, if you have to collect primary data. The time spent on data collection will be much longer than if you intend to use secondary data sources.

Fees & funding Open

For fees, please visit the Graduate School website .

Overseas applicants should refer to the non-laboratory based fees listed in the tables (International Band 1 for non UK/Home students).

Scholarships

Scholarships for the 2022/23 academic year have now been awarded.

Our PhD scholarships cover fees and stipend and are renewable for up to three years subject to performance.

Scholarship applications are subject to receiving an offer for a place on the PhD in Business Informatics, Systems and Accounting programme. Upon receiving an offer, your scholarship application will be processed and to be considered by the Scholarship Panel.

If you would like to apply, please download a PhD in Business Informatics Systems and Accounting Scholarship application form , ensuring you complete all parts in as much detail as possible, and return it to [email protected] .

Please note that our funded places are no longer available for the 2022/23 academic year.

Further PhD funding

  • Nationals from India and developing countries : The Felix Scholarship competition is open to candidates applying for either taught Masters or Postgraduate Research Degrees who are either Indian nationals, or from developing countries, and who fulfil the required criteria. For more information and how to apply please follow the link
  • Regional PhD Bursaries : They are available for PhD applicants normally living within 25 miles of the University. The scheme is not open to students who have already started their study at the University of Reading. For further information, please go to Graduate School website
  • Former UoR Graduate : If you have already studied at the University of Reading you will get up to £1,500 off programme fees through the alumni fee discount
  • Other : For information on further opportunities, please see the find funding section on our University website.

Current scholarships

Business informatics, systems & accounting scholarship, entry requirements open, phd programme.

You should have obtained an equivalent of a merit or above in a Master’s degree in a related science, social science or engineering field. Relevant research and/or industry experiences may be considered for those with exceptional strengths.

It is also advisable to contact the member of staff with whom you are interested in carrying out your research, to discuss your proposal before you apply.

English requirements

Applicants whose first language is not English are expected to have obtained IELTS 7.0 (with no element below 6.0), TOEFL internet-based test with overall score of 100 and no less than 20 in Listening, Writing and Reading and 21 in Speaking or have passed a TEEP (University of Reading) test with the score of 7.0 (with no element less than 6.0).

For all other equivalent score requirements in our accepted English Language tests, please visit the admissions website .

Careers, accreditation & progression Open

How can henley careers work with you.

We have an award-winning careers team here to support you through your time at Henley and four years after graduating.

Henley Careers and Professional Development run numerous events throughout the autumn and spring terms to help you gain industry experience. These events are aimed to enhance your professional development and network with employers. We also offer one-to-one career coaching appointments where you can talk to a Careers Consultant about your professional development. This may include planning your ideal career journey or building confidence in a particular area. It could also involve practicing for interviews or having your CV checked.

For more information please see our Careers page.

Continuing Your Career

A PhD in the area of Business Informatics, Systems and Accounting can open doors to a successful career in academia and other organisations. This includes large multinationals, leading consulting firms, and governmental and non-governmental organisations worldwide.

Research Areas Open

Phd research interests.

We offer expertise from many subject fields and conduct interdisciplinary research in theoretical and application domains. We maintain a close-knit community of researchers working together as a team to carry out research in one or more of the research themes.

Henley Centre for Accounting Research & Practice (HARP)

At the Henley Centre for Accounting and Research (HARP) , these are just some of the themes we have been involved in:

If you want to study for a PhD in Accounting and Financial Management, it is also advisable to contact the member of staff with whom you are interested in carrying out your research, to discuss your proposal before you apply.

Teaching staff Open

Dr mona ashok.

Dr Mona Ashok

Clare Bentata

Clare Bentata

Sue Blackett

Sue Blackett

Dr Maggie Cooper

Dr Maggie Cooper

Julie Cooper, Honorary Fellow

Julie Cooper, Honorary Fellow

Helen de Felice

Helen de Felice

Rhianydd Dow

Rhianydd Dow

Professor Teck Eng

Professor Teck Eng

Dr Alisher Erkaboev

Dr Alisher Erkaboev

Tony Graham

Tony Graham

Dr Stephen R Gulliver

Dr Stephen R Gulliver

Professor Liang Han, Visiting Professor

Professor Liang Han, Visiting Professor

Dr Markos Kyritsis

Dr Markos Kyritsis

Professor David C Lane, BSc Brist, MSc DPhil Oxf, FORS

Professor David C Lane, BSc Brist, MSc DPhil Oxf, FORS

Professor Weizi (Vicky) Li

Professor Weizi (Vicky) Li

Professor Kecheng Liu

Professor Kecheng Liu

Professor Sharm Manwani

Professor Sharm Manwani

Dr Vaughan Michell

Dr Vaughan Michell

Professor Keiichi Nakata

Professor Keiichi Nakata

Dr Ronita Ram

Dr Ronita Ram

Professor Gunnar Rimmel, Visiting Professor

Professor Gunnar Rimmel, Visiting Professor

Dr Ekililu Salifu

Dr Ekililu Salifu

Nigel Spinks

Nigel Spinks

Dr Renata Stenka

Dr Renata Stenka

Dr Niran Subramaniam

Dr Niran Subramaniam

Dr Yin Leng Tan

Dr Yin Leng Tan

Professor Yinshan Tang

Professor Yinshan Tang

Dr Jessica Yang

Dr Jessica Yang

Dr Dan Zhou

Dr Dan Zhou

If you have any queries please contact the Senior Support Administrator, Cindy Zhang.

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Millennials (roughly those born between the early 1980s and mid 1990s) want more from work than just a salary, and they care deeply about the social values of companies they work for.

Exploring the rise of the global B Corp movement

The B Corp movement is helping to shift the focus of capitalism from shareholders to all stakeholders: find out how Cambridge fits in.

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  • PhD & research …
  • Specialising via a PhD pathway

The Accounting …

The Accounting PhD pathway

  • Why a CJBS PhD?
  • Accounting PhD pathway
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Master of Research (MRes)

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The Accounting group at Cambridge Judge Business School has vast international experience and diverse research interests, centred around how business managers utilise information to make strategic decisions and how public companies report financial and non-financial information to key stakeholders.

Our faculty are committed to helping prepare and advise our students to complete the programme and take positions at leading research-based universities.

phd accounting in uk

The pathway

To start on the Accounting pathway you must take one of the following 9-month masters programmes:

  • Research areas What we expect from you What you can expect from us PhD supervisors
  • What we expect from you Research areas What you can expect from us PhD supervisors
  • What you can expect from us Research areas What we expect from you PhD supervisors
  • PhD supervisors Research areas What we expect from you What you can expect from us

Research areas

Research by the Accounting group focuses on the creation, dissemination, attestation, interpretation, use, and governance of financial and environmental, social, and governance information.

Our key research areas include:

  • financial reporting standard setting
  • international financial reporting
  • strategic management decisions
  • performance management
  • target setting
  • management control
  • corporate and university governance
  • executive compensation and incentives
  • insider trading
  • audit and earnings quality
  • sell-side analysts
  • early stage entity accounting
  • accounting for financial institutions
  • environmental, social, and governance reporting
  • fair value accounting
  • disinformation

What we expect from you

We seek students interested in becoming academic researchers in leading universities.

You will need to have a first-class bachelors degree or equivalent. In some cases you will need to have a masters degree from a highly regarded university, and to have performed within the top 5% of your class.

For more details, please see the academic requirements for the:

What you can expect from us

You will be regarded as a junior member of a research-driven and very collaborative group of scholars. Our faculty have published their work in all top journals in accounting (and in some other business-related areas) and are committed to leveraging on their experience and expertise to mentor students and collaborate with them in research projects for publication in top academic outlets.

The size of the programme will be strategically kept small to allow for the level of attention we intend to devote to our students.

PhD supervisors

You will be allocated a principal supervisor within your pathway. A senior academic, often a Professor or Associate Professor, they will guide you through the programme, help you to succeed in the job market and assist you in gaining a faculty position at a leading business school. Your principal supervisor will take an active role in your research programme. During the PhD, they will assemble a group of faculty (your advisory committee), and members of this team will co-author papers with you.

For this pathway, view the research interests of these faculty that may serve as principal supervisor:

Jenny Chu.

Associate Professor in Accounting

Read more about jenny.

Research interests

Jenny Chu researches stock markets and financial information disclosure (earnings quality and capital market reactions to accounting information); sell-side analysts; management incentives and compensation; gender diversity..

View Jenny's profile

Jagolinzer alan 137x137 2

Alan Jagolinzer

Professor of financial accounting, read more about alan.

Alan Jagolinzer researches financial reporting; international accounting; corporate governance; executive compensation and incentives; insider trading.

View Alan's profile

Rafael Rogo.

Rafael Rogo

Professor of accounting, read more about rafael.

Rafael Rogo researches financial reporting; information economics; regulatory oversight; sell-side analysts.

View Rafael's profile

PhD advisory team

Dr Sarah Kroechert and Dr Marion Boisseau-Sierra  are available to join a PhD advisory team.

Accounting faculty

Learn more about the faculty that teach on this pathway.

Learn more about the Accounting subject group

Learn more about the application process and deadlines

Explore fees and funding options

Contact the admissions team

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PhD Accounting

SoSS Research and Knowledge Exchange Office

+44(0) 131 451 4454

[email protected]

Our accounting research looks at the relationship between the accounting profession, governance and society and explores the nature and purpose of accounting institutions and practices, with a view to improving social well-being and stimulating greater accountability.

Programme duration

Normally 3 years.

Entry requirements

  • Fees and funding

Research projects

Accounting research is based around the following four broad areas:

  • The Accounting Profession
  • Governance and Society
  • Accountability
  • Globalisation

We welcome enquiries and applications from suitably qualified candidates for PhD studies in these areas.

We welcome applications from suitably qualified candidates. Please note that it is not necessary to have identified a potential supervisor before submitting your application.

Students successful in obtaining a place on our PhD programme normally commence their research studies at the start of the academic year in September. However, it is possible to join the PhD programme at an agreed date during the academic year.

Applications should be submitted via the Heriot-Watt online application portal .

N.B: In order that your application can be processed please ensure all of the supporting documents listed below are submitted with your application:

1. Academic Transcripts and Degree Certificates

Copies of full academic transcripts from all previous academic degree courses and copies of degree certificates for degrees already awarded.

If you are currently pursuing a degree course please provide all available marks to date.

2. Research Proposal

The research proposal should be around 5-8 pages long and contain as much as possible of the following: an introduction or outline of the proposed topic; a statement of objectives and/or specific research questions; a summary of some of the relevant literature which supports the research objective(s); an indication of the intended research methodology; an indication of the theoretical structure and/or conceptual outline; a provisional timetable of the major phases of the research process; results expected from the research e.g. practical value of the research or possible contributions to knowledge or policy or methodology. At this stage we are not looking for a definitive document but merely an indication that you have thought through most of the above issues.

Please note that work submitted may be subject to screening via plagiarism software.

3. English Language Requirements

See section on English Language Requirements below.

4. Funding Information

You should confirm how you are proposing to fund your studies.

5. References

If you have references available these should be submitted with your application. If they are not currently available please ensure that you provide the names and contact details, including email addresses, of two academic referees on the application form. You may also submit a Curriculum Vitae if you wish.

English language requirements

If you have not already studied a degree programme that was taught and examined in the medium of English we require evidence of language proficiency:

For IELTS: the minimum overall IELTS score is 6.5 with no score lower than 6.0 in Reading, Writing, speaking and Listening.

Read further information on Tier 4 (General) student visa .

  • Your residency 'status' is usually defined as the country where you have been ordinarily resident for the three years before the start of your course. Find out more about tuition fees .
  • Overseas includes applications from European Union countries who do not hold Pre-Settled or Settled status in the UK. Read more about the application process for EU nationals .

Scholarships and bursaries

We aim to encourage well-qualified, ambitious students to study with us and we offer a wide variety of scholarships and bursaries to achieve this. Over £6 million worth of opportunities are available in fee and stipend scholarships, and more than 400 students benefit from this support.

View our full range of research scholarships .

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The Kent Business School Accounting and Finance Department has a strong international reputation for its research on public sector accounting, critical accounting and accounting history.

Key information

  • Duration 3 to 4 years full-time
  • Start date September
  • Location Canterbury, Medway

Staff members have published many scholarly papers in highly esteemed journals and a number of influential books. Our Accounting scholars’ research interests include privatisation and neoliberalism, public sector accounting and accountability, the social and political importance of accounting, accounting for sustainability, accounting history and optimal capital markets.

Exchange partners

Kent Business School (KBS) has excellent links with business schools globally, including in China, USA, Hong Kong, France, Germany, Spain, Sweden and Italy. Our wide array of exchange partners gives you the opportunity to gain international experience. Our partners are committed to enhancing their international outlook while providing excellent teaching. You will gain invaluable work experience, develop your understanding of a new culture and improve your language skills.

Our exchange partners include these top-ranked institutions among others:

  • University of Technology Sydney (UTS)
  • Renmin Business School, Renmin University of China
  • The University of Hong Kong (HKU)
  • ESSEC Business School
  • NEOMA Business School
  • Freie Universitat Berlin
  • University of Florence
  • IE University, Madrid
  • Stockholm Business School.

About Kent Business School

Our School is proud to be in the top 1% of business schools globally to hold accreditations from three leading business organisations – The  European Quality Improvement System (EQUIS) accreditation from the European Foundation for Management Development (EFMD) ,  The Association to Advance Collegiate Schools of Business (AACSB)  and  The Association of MBAs (AMBA) .

Our programmes offer world-class business education enabling transformative learning experiences built around the  School’s fundamental values  of sustainable innovation and responsible management practice. Our students are at the heart of all considerations and through engaging teaching, world-class research, professional partnerships and an international community, we create an exciting atmosphere in which to learn and thrive. All our programmes at Kent Business School address the challenges of modern global business and we aim to meet industry demands of producing quality graduates by ensuring we unlock our students’ potential, expand their thinking and nurture their talent.

Everything you need to know.

Entry requirements, study support.

Applicants should hold a 2.1 at undergraduate level and a Merit at Master’s level in a relevant discipline, from a UK or other approved university and/or equivalent. You must submit a research proposal of approximately 1,500 words on your intended topic.

In Kent Business School, entry to all research programmes is in September only. The deadline for PhD applications is 31 July. 

All applicants are considered on an individual basis and additional qualifications, professional qualifications and relevant experience may also be taken into account when considering applications. 

Please see our International Student website for entry requirements by country  and other relevant information. Due to visa restrictions, students who require a student visa to study cannot study part-time unless undertaking a distance or blended-learning programme with no on-campus provision.

English language entry requirements

This course requires a Good level of English language, equivalent to B2 on CEFR.  

Details on how to meet this requirement can be found on our English Language requirements webpage . 

Examples:  

IELTS 6.0 with a minimum of 5.5 in each component 

PTE Academic 63 with a minimum of 59 in each sub-test 

A degree from a UK university 

A degree from a Majority English Speaking Country 

Need help with English?

Please note that if you are required to meet an English language condition, we offer a number of pre-sessional courses in English for Academic Purposes through Kent International Pathways .

Postgraduate research is a fantastic opportunity and significant investment in your future, enabling you to expand your knowledge, skills and career options – all while making a meaningful impact and contribution to an area you are passionate about.

At Kent, we also recognise the significant financial investment that comes with postgraduate study, and we offer a range of scholarships for our postgraduate researchers, to help keep your mind on your studies, and off your finances.

Scholarships can be broad, or specific to your situation, background or even country – so please do use our scholarships finder to discover the options available to you.

We also have research partnership funding with research councils and government schemes in specific areas of interest that can help you take your research to the next level with additional financial support.

Find out more on our fees and funding page and discover what option is right for you.

Each research student is supported by a supervisory team (usually two members of academic staff) who give guidance about the nature of the research, the standard of work required, and about the relevant literature and sources that should be consulted.

Students meet with supervisors each month to agree upon a schedule of work, and bring written work for comment and discussion. The co-supervisor provides additional input and ensures continued support. You have formal progression reviews at key points in your programme.

All KBS PhD students receive:

  • access to office space with a laptop for the duration of their studies
  • funds for conference attendance and research expenses
  • research methods training
  • full access to the Graduate and Researcher College   facilities.

All first year PhD students take a mandatory research training programme which covers:

  • relevant research methods
  • theory of management and specialist management topics related to your research
  • skills-based courses in areas such as statistics, computing, electronic literature searching and languages.

Additionally, you can attend research seminars and postgraduate training events run by the Graduate and Researcher College . PhD students with scholarships or part-time teaching commitments also take modules from the Postgraduate Certificate in Higher Education.

KBS students benefit from training and development opportunities made available through our membership of NATCOR , the ESRC’s South East Doctoral Training Centre , and the European Doctoral Association in Management and Business Administration (EDAMBA).

Researcher Development Programme

Kent's Graduate School co-ordinates the Researcher Development Programme for research students, which includes workshops focused on research, specialist and transferable skills. The programme is mapped to the national Researcher Development Framework and covers a diverse range of topics, including subject-specific research skills, research management, personal effectiveness, communication skills, networking and teamworking, and career management skills.

Research activities at Kent Business School are broadly organised into 4 departments:

  • Accounting and Finance
  • Analytics, Operations and Systems
  • Leadership and Management
  • Marketing, Entrepreneurship and International Business

Our Accounting and Finance department has an international reputation for its research on public sector critical accounting and accounting history. Recent topics include privatisation, health and New Public Management.

Staff research interests

Our world-class academic staff provide research students with excellent supervision.

Kent Business School has over 30 eligible research degree supervisors. Postgraduate research can take place in any subject area where they have expertise.

Please note, it is possible for students to be supervised by a member of academic staff from any of Kent’s schools, providing their expertise matches your research interests. Use our ‘ find a supervisor ’ search to search by staff member or keyword.

Full details of staff research interests can be found on the School's website .

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The KBS PhD programme is designed to provide a thorough training for research careers in academia or industry. Our students generally take up academic appointments in UK or international higher education institutions or work in policy or industry settings.

Professional recognition

KBS is a member of the European Foundation for Management Development (EFMD) and the Chartered Association of Business Schools (CABS); and the Kent MBA is an Association of MBAs (AMBA) accredited programme.

In addition, KBS has accredited programmes with the following professional bodies:

  • The Chartered Institute of Personnel and Development (CIPD)
  • The Chartered Institute of Logistics and Transport (CILT)
  • The Chartered Institute of Procurement and Supply (CIPS)
  • The Chartered Institute of Marketing (CIM)
  • The Chartered Management Institute (CMI)
  • The Professional Risk Managers’ International Association (PRMIA)
  • The Global Association of Risk Professionals (GARP)
  • The Association of Chartered Certified Accountants (ACCA)
  • CFA Institute

KBS is a signatory of the United Nation's Principles for Responsible Management Education (PRME), which provides a global network for academic institutions to advance corporate sustainability and social responsibility.

phd accounting in uk

The 2024/25 annual tuition fees for this course are:

For details of when and how to pay fees and charges, please see our Student Finance Guide .

For students continuing on this programme fees will increase year on year by no more than RPI + 3% in each academic year of study except where regulated.* If you are uncertain about your fee status please contact [email protected] .

Your fee status

The University will assess your fee status as part of the application process. If you are uncertain about your fee status you may wish to seek advice from  UKCISA  before applying.

General information

For students continuing on this programme, fees will increase year on year by no more than RPI + 3% in each academic year of study except where regulated.* 

Additional costs

General additional costs.

Find out more about  general additional costs  that you may pay when studying at Kent. 

Take a look at the KBS website for possible funding opportunities or search our scholarships finder .

phd accounting in uk

We have a range of subject-specific awards and scholarships for academic, sporting and musical achievement.

Ready to apply?

Learn more about the  application process  or begin your application by clicking on a link below.

You will be able to choose your preferred year of entry once you have started your application. You can also save and return to your application at any time.

Need help deciding?

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  • Postgraduate study

Postgraduate research opportunities A-Z

  • Accounting & Finance
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Postgraduate research  

Accounting & Finance PhD

Stock market computer screen

Our thriving body of PhD students are currently researching: finance, market reactions to accounting, management accounting and control, judgment and decision-making in accounting and audit, corporate reporting and governance.

Please note: our Online Application Form and Applicant Self Service will be unavailable between 07:30 and 21:00 (UK time) on Friday 17 May 2024 due to essential maintenance. We apologise for any inconvenience caused.

The Adam Smith Business School places a strong emphasis on the development of valuable transferable and personal development skills, such as finance-oriented computer programming, presentation and professional writing skills.

As a PhD student in Accounting & Finance, you will have opportunities to:

  • present and discuss your work in progress with colleagues and staff members
  • present and discuss your work in progress with staff members in other Scottish Universities through the Scottish Doctoral Colloquium
  • present your work in national or international conferences (usually at later stages of the PhD process)
  • attend the Wards research seminars
  • benefit from the College of Social Sciences Graduate School Research Training programme
  • complete a PhD research class that looks at a variety of topics such as the use of Stata and Minitab, case studies and various approaches to accounting research
  • attend research training on key literature (either solely on accounting or finance or a combination of accounting and finance empirical literature)
  • attend research training on necessary software programmes assisting you in your research (e.g., Nvivo, Stata)
  • attend research training on qualitative and/or quantitative techniques, with a focus on accounting and finance (econometrics in particular)

You may also have the opportunity to become a Graduate Teaching Assistant (GTA), delivering tutorials to first and second year undergraduate students and helping with assessment of undergraduate assignments and examinations. Teaching is payable at a University-wide hourly rate and it is anticipated that an active GTA, subject to suitability and availability, should be able to earn up to £1,500 per annum. GTAs undergo compulsory training. PhD researchers may have the opportunity to become GTAs from their second year.  Vacant posts are advertised towards the end of semester 2.

Initial programme enquiries

For advice on academic issues

  • Finance:  Betty Wu  &  Diana Morales Arenas
  • Accounting:  Yvonne Joyce  &  Alvise Favotto

lecture speaks

Adam Smith Business School is triple accredited

Study options

Our PhD programmes are designed to satisfy a growing demand for rigorous and well-trained researchers in all aspects of accounting and finance. We offer:

  • PhD in Accounting
  • PhD in Finance (Accounting and Finance)
  • PhD in Accounting & Finance

Our programmes are an exciting blend of formal research training, high levels of interaction between faculty and students, and a rigorously developed and closely supervised thesis based on original and relevant research. Our PhD normally takes 3 years (full-time) to complete, although the maximum is 4 years.

In the first year, they will normally study a number of chosen courses in Accounting and Finance, which will develop their quantitative and qualitative research skills as well as their knowledge of accounting and finance research literature and methodologies. An appropriate programme of study is devised for each student in consultation with the director of the programme and the candidate’s supervisor. Students will also work with their supervisors to develop their PhD research proposal into a fully operational research plan. At the end of this period, the candidate presents a fully developed thesis proposal to the Thesis Committee. This committee is responsible for approving the student’s research proposal, over-seeing and guiding the student’s research progress.

Supervisors and students are required to complete a Progress Report in April/May of each academic year. All Progress Reports are reviewed by the PhD Convenor and by the Associate Dean of the College's Graduate School. A satisfactory progress report is a prerequisite for student registration in the following academic session.

Final assessment involves the submission of a thesis of between 70,000 and 100,000 words and an oral examination (viva voce).

Entry requirements

Our research degree applicants will usually possess a good Master’s degree (or overseas equivalent), with a significant component in Accounting and Finance.

Your proposed research topic should be in an area in which supervision can be offered. You may therefore find it helpful to consider the current research interests of our staff before submitting an application.

Required documentation

Applicants should submit:

  • Transcripts/degree certificate 
  • Two references
  • A research proposal (3000 words maximum)
  • Name of potential Supervisor

English language requirements

For applicants whose first language is not English, the University sets a minimum English Language proficiency level.

International English Language Testing System (IELTS) Academic module (not General Training)

  • 7.0 with no sub-test under 6.5
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test
  • IELTS One Skill Retake accepted.

Common equivalent English language qualifications

All stated English tests are acceptable for admission to this programme:

TOEFL (ibt, my best or athome)

  • 94; with Reading 19; Listening 20; Speaking 20; Writing 21
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements , this includes TOEFL mybest.

Pearsons PTE Academic

  • 66 with no subtest less than: Listening 59;Reading 60; Speaking 59; Writing 74
  • Tests must have been taken within 2 years 5 months of start date. Applicants must meet the overall and subtest requirements using a single test.

Cambridge Proficiency in English (CPE) and Cambridge Advanced English (CAE)

  • 185 overall, no subtest less than 176

Oxford English Test

  • Oxford ELLT 8
  • R&L: OIDI level no less than 7 with Reading: 25-26 and Listening: 18-19
  • W&S: OIDI level no less than 8.

Trinity College Tests

Integrated Skills in English II & III & IV: ISEII Pass with Pass in all sub-tests.

University of Glasgow Pre-sessional courses

Tests are accepted for 2 years following date of successful completion.

Alternatives to English Language qualification

  • students must have studied for a minimum of 2 years at Undergraduate level, or 9 months at Master's level, and must have complete their degree in that majority-English speaking country  and  within the last 6 years
  • students must have completed their final two years study in that majority-English speaking country  and  within the last 6 years

For international students, the Home Office has confirmed that the University can choose to use these tests to make its own assessment of English language ability for visa applications to degree level programmes. The University is also able to accept UKVI approved Secure English Language Tests (SELT) but we do not require a specific UKVI SELT for degree level programmes. We therefore still accept any of the English tests listed for admission to this programme.

Fees and funding

  • UK: £4,786
  • International & EU: £25,290

Prices are based on the annual fee for full-time study. Fees for part-time study are half the full-time fee.

Irish nationals who are living in the Common Travel Area of the UK, EU nationals with settled or pre-settled status, and Internationals with Indefinite Leave to remain status can also qualify for home fee status.

  • Fee status and policies

Alumni discount

We offer a 20% discount to our alumni on all Postgraduate Research and full Postgraduate Taught Masters programmes. This includes University of Glasgow graduates and those who have completed Junior Year Abroad, Exchange programme or International Summer School with us. The discount is applied at registration for students who are not in receipt of another discount or scholarship funded by the University. No additional application is required.

Possible additional fees

  • Re-submission by a research student £540
  • Submission for a higher degree by published work £1,355
  • Submission of thesis after deadline lapsed £350
  • Submission by staff in receipt of staff scholarship £790

Depending on the nature of the research project, some students will be expected to pay a bench fee (also known as research support costs) to cover additional costs. The exact amount will be provided in the offer letter.

  • Postgraduate research funding opportunities
  • Economic and Social Research Council (ESRC) funding

The Adam Smith Business School provides financial support for PhD students to attend international academic conferences to present their co-authored research.

eSharp  is an international online journal for postgraduate research in the arts, humanities, social sciences and education. It is run entirely by graduate students and aims to provide a critical but supportive entry into the realm of academic publishing for emerging academics.

The School hosts seminars, workshops and conferences open to staff and research students. 

Training opportunities

  • Information technology services  - core computer skills and also specialist training, such as Finding and Using Library Special Collections Material and use of quantitative data analysis software.
  • Staff development service  - Personal effectiveness, working with people, business skills.
  • English language unit  - English and study skills.
  • Learning and teaching centre  - compulsory training for Graduate Teaching Assistants and also a more in-depth training course, 'Approaches to Teaching, Learning and Assessment', useful for students considering an academic career.
  • Researcher development  - personal development planning, effective research skills, business skills.
  • Research skills and professional development  - a single website for research students to find out about college-based and university-wide training initiatives, resources and courses which develop their generic research and employability skills, and support their professional development.
  • Careers service  - one-to-one guidance interviews, careers workshops, practice job interviews with recruitment experts, networking opportunities with a variety of potential employers.
  • Student employability  - access to a range of resources designed to help students get the most out of their University careers and to give them the best possible head-start when they enter (or re-enter) the job market.

The College of Social Sciences Graduate School draws together internationally recognised scholars and respected practitioners to offer a range of research programmes.

Our programmes are based on thorough training in research methods and we encourage you to take part in numerous exciting seminars, conferences and events. We offer modern library, IT services and a wide-range of support services. You will be living in one of Europe’s most exciting cities which has a vibrant cultural and social life . 

Our Graduate School Researcher Development Programme  will support you to plan your professional development over the course of your PhD and ensure your employability.

How to apply

Identify potential supervisors.

All Postgraduate Research Students are allocated a supervisor who will act as the main source of academic support and research mentoring. You may want to identify a potential supervisor and contact them to discuss your research proposal before you apply. Please note, even if you have spoken to an academic staff member about your proposal you still need to submit an online application form.

You can find relevant academic staff members with our staff research interests search .

Also see our:

  • Accounting Research Cluster & members
  • Finance Research Cluster & members

Gather your documents

Before applying please make sure you gather the following supporting documentation:

  • Final or current degree transcripts including grades (and an official translation, if needed) – scanned copy in colour of the original document.
  • Degree certificates (and an official translation, if needed): scanned copy in colour of the original document.
  • Two references on headed paper and signed by the referee. One must be academic, the other can be academic or professional. References may be uploaded   as part of the application form or you may enter your referees contact details on the application form. We will then email your referee and notify you when we receive the reference.  We can also accept confidential references direct to  [email protected] , from the referee’s university or business email account.
  • Research proposal, CV, samples of written work as per requirements for each subject area.
  • If you have any questions about your application  before  you apply:  contact the Adam Smith Business School
  • If you have any questions  after  you have submitted your application:  contact our Admissions team
  • Any  references  may be submitted by email to:  [email protected]

International Students

  • Advice on visa, immigrations and the Academic Technology Approval Scheme (ATAS) can be found on our  International student pages

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Entry requirements

Fees and funding.

  • What's next?

This PhD programme gives you the opportunity to develop new insight into accounting and accountability processes with a view to influencing policy and practice. It is open to those who have previous experience in academic research in accounting.

You can follow a traditional thesis approach, where you write a dissertation reflecting on contemporary problems facing the world of accounting, or you may decide to produce a 'three paper' thesis. This consists of a number of research articles, framed by an introduction and conclusion. Your supervisors support you to submit these papers to conferences and for publication in international journals, so you can begin to build you international research portfolio well before graduation.

You study at Essex Business School (EBS), world-renowned for research on governance, the impact of auditing and the effect of accounting practices in a globalised world. As one of the few centres of Excellence for Critical Accounting Practices, we explore alternative aspects of accounting through a social science lens. We champion issues such as responsible management, sustainability and global development, business ethics and social responsibility, producing cutting-edge research that aims to make organisations better places to do business.

Essex Business School is the largest department at the University of Essex and is ranked in the top 200 for Accounting and Finance in the QS World University Rankings by Subject (2022). We are home to cutting-edge researchers, such as Emeritus Professor Prem Sikka , who is regularly cited in the national and international media for his work calling businesses who avoid tax to account. We help you to develop new transferable skills, enhance your professional development and build a network of invaluable contacts from across academia and the private, public and third sectors.

Our accounting research centres, Essex Accounting Centre and BAFA Accounting and Finance in Emerging Economies , organise seminars throughout the year. These give you access to the latest academic thinking and the opportunity to network with colleagues and visiting scholars from across the world. You also have the opportunity to present your work at our PhD conference each year.

You may decide to study on a full or part-time basis and we also offer an Mphil and a Masters by dissertation in this subject. If you would like to undertake a doctoral degree in accounting, but do not have a Masters degree, you might want to consider our integrated option .

You may also be eligible for a PhD scholarship.

  • Essex is ranked in the Top 150 for Business and Economics in THE World University Rankings by Subject 2023.
  • Ranked in the top 200 for Accounting and Finance in the QS World University Rankings by Subject (2022).
  • We maintain strong links with professional accounting bodies, such as ACCA, ICAEW and CIMA.

Our expert staff

At Essex Business School, you benefit from world-class supervision and research training conducted by our senior academic staff such as Dr Pawan Adhikari . Pawan is a Senior Lecturer in Accounting. His expertise lies within public sector accounting, and his contemporary research follows two distinct directions: a contribution to accounting theory and promoting impact research in emerging economies. His impact research has highlighted the issues that emerging economies are facing while improving their accounting/accountability practices and is widely used in policymaking. He serves as an Associate Editor of the Journal of Public Budgeting, Accounting and Financial Management and in 2019, he was awarded the best postgraduate supervisor at the faculty level.

Our department boasts eight research centres across our two campuses.

Dr Louise Nash and Director of Postgraduate Research at Essex Business School oversees and leads the provision of our graduate research programmes and ensures that we create an environment where our doctoral students can flourish as researchers in a thriving and mutually supportive PhD community.

Louise is a lecturer in Management and Marketing and completed her PhD Management at Essex. She has extensive management and marketing experience which has influenced her research interests – these focus on interpretative, qualitative studies of the lived experience of work, including: the spatial and temporal rhythms of everyday life; the culture, aesthetics and symbolism of organisational life; gender in the workplace and exploring and developing sensory and embodied methods for researching organisations.

You work with two supervisors during your studies. They provide guidance and support to help you achieve your individual research goals, develop your research topic and create a personalised training plan. You meet with your supervisors at least once a month and are usually required to submit work in advance for feedback. Twice a year, you have a supervisory board meeting to discuss your progress and agree your plans for the next six months.

As well as supporting you to complete your thesis, your supervisors can help you to plan your career development. Our academics often co-author publications with doctoral students and can help you to develop the transferable skills needed for the jobs market.

Take a look at our staff pages to find out more about our areas of supervision.

Specialist facilities

PhD Accounting is based at our Colchester Campus , in the UK's first zero carbon business school building. The building reflects our commitment to sustainability and our pledge to promote business ethics in line with the UN Principles for Responsible Management Education (PRME) .

You benefit from excellent research facilities , such as:

  • a dedicated postgraduate study area, offering PC access and a quiet place for conducting research
  • Graduate Teaching Assistant (GTA) pods, providing office space for GTAs to meet with students
  • a virtual trading floor, complete with industry-standard software
  • access to databases such as Bloomberg, Compustat, Passport GMID, Bankscope and Datastream
  • e-book finance and business packages to support part-time and distance learning (including Ebrary, NetLibrary, Oxford Scholarship Online, Palgrave Connect and SpringerLink)
  • final year students are provided with office space to encourage successful thesis completion innovation booths for group-working, situated in our stunning winter garden
  • Bonds café with adjacent sun terrace
  • study skills support for postgraduate students, such as help with the University library, research databases, literature reviews and presentation skills

The University library is a short walk from our building and our Colchester Campus has ample IT labs.

Across the road from our building, buses take you to Colchester town centre and the railway station, where you can take trains directly to London. London Stansted airport is just over an hour away, providing connections to mainland Europe.

Your future

Our doctoral graduates hold academic positions in top universities around the world, and organisations in the public and private sectors. Our PhD programmes are designed to foster the business leaders and researchers of the future who use creativity, innovation and ethical awareness to meet the many challenges facing the international business world.

The University's Employability and Careers Centre can provide careers advice, with Essex Business School also providing employability support , such as CV workshops, one-to-one advice and career resources.

“At Essex you are encouraged to think outside the box and do things unconventionally. This gave me a great opportunity to bring together two aspects of critical study that wouldn’t have been possible anywhere else.” Anne Steinhoff - PhD Accounting

UK entry requirements

International & eu entry requirements.

We accept a wide range of qualifications from applicants studying in the EU and other countries. Get in touch with any questions you may have about the qualifications we accept. Remember to tell us about the qualifications you have already completed or are currently taking.

Sorry, the entry requirements for the country that you have selected are not available here. Please select your country page where you'll find this information.

English language requirements

Course structure.

A research degree doesn't have a taught structure, giving you the chance to investigate your chosen topic in real depth and reach a profound understanding. In communicating that understanding, through a thesis or other means, you have a rare opportunity to generate knowledge. A research degree allows you to develop new high-level skills, enhance your professional development and build new networks. It can open doors to many careers.

We understand that deciding where and what to study is a very important decision for you. We'll make all reasonable efforts to provide you with the courses, services and facilities as described on our website. However, if we need to make material changes, for example due to significant disruption, such as in response to COVID-19, we'll let our applicants and students know as soon as possible.

Components are the blocks of study that make up your course. A component may have a set module which you must study, or a number of modules from which you can choose.

Each component has a status and carries a certain number of credits towards your qualification.

The modules that are available for you to choose for each component will depend on several factors, including which modules you have chosen for other components, which modules you have completed in previous years of your course, and which term the module is taught in.

Modules are the individual units of study for your course. Each module has its own set of learning outcomes and assessment criteria and also carries a certain number of credits.

In most cases you will study one module per component, but in some cases you may need to study more than one module. For example, a 30-credit component may comprise of either one 30-credit module, or two 15-credit modules, depending on the options available.

Modules may be taught at different times of the year and by a different department or school to the one your course is primarily based in. You can find this information from the module code . For example, the module code HR100-4-FY means:

COMPONENT 01: COMPULSORY

Research skills are critical to a postgraduate research degree, regardless of the topic you are exploring. This module will reinforce the research methods and skills developed through your previous study and will address philosophical issues underlying management and business research and explain how to select research strategies and designs. It will offer a comprehensive view of methods of data collection and analysis to support the quality and value of research outcomes.

View Essex Business School - Research on our Module Directory

You begin your studies by meeting with your supervisors and undertaking an intensive induction programme. You attend advanced research methods training and undertake compulsory modules tailored to your individual research needs.

Throughout your PhD, you have regular meetings with your supervisors. You are often asked to write up your ideas or reading notes to help establish good writing practices. By the end of your first year of research, you should have a solid understanding of the key debates in your field and have defined your research questions, outlining your original contribution to knowledge. Our finance students are also expected to have made substantial progress on their first research paper. Those studying via the integrated PhD route (or 1+3) will have completed an additional year to obtain a Masters before beginning their research.

In your second year, you are likely to finalise the design of your own research project and either collect primary data, or access and analyse large scale datasets. You may also make progress on your second research paper. You receive regular feedback on your ideas and findings from your supervisors and are encouraged to develop your own research ideas independently during this year. If you are undertaking fieldwork in another location, your supervisors will still be in touch via email or Skype.

In your final year, you continue to analyse your own research data and further refine your original contribution to knowledge. You will collate your work into a approximately 50-80k words thesis. Our finance students are also expected to make substantial progress on their third research paper.

You may attend a number of conferences in your final year to test out your research findings and thesis on an international stage. Your attendance may be funded by Essex Business School. As well as advising on how to prepare your thesis for examination, your supervisors can advise on future career plans in academia or industry.

Dissertation

Creating a 50-80k word thesis is a significant task. To help you finalise your PhD and produce high quality doctoral research, we have a number of support mechanisms.

You undertake a progress board every six months, where you, your supervisors and an independent chair mark your progress and set objectives for the next period. You are also encouraged to take part in peer group debates and discussions.

Our full-time doctorates are 36 month programmes. At the end of this time, you may be allowed up to 12 months to finish writing up your PhD.

Once you have submitted your thesis, you will be asked to attend a Viva Voce examination with examiners from within and outside of the University. A viva voce examination usually takes place within three months of submission of thesis.

Home/UK fee

£4,712 per year

International fee

£17,900 per year

Fees will increase for each academic year of study.

Masters fees and funding information

Research (e.g. PhD) fees and funding information

What's next

We hold Open Days for all our applicants throughout the year. Our Colchester Campus events are a great way to find out more about studying at Essex, and give you the chance to:

  • tour our campus and accommodation
  • find out answers to your questions about our courses, graduate employability, student support and more
  • talk to our Fees and Funding team about scholarship opportunities
  • meet our students and staff

If the dates of our organised events aren’t suitable for you, feel free to get in touch by emailing [email protected] and we’ll arrange an individual campus tour for you.

2024 Open Days (Colchester Campus)

  • Saturday 15 June 2024 - June Open Day
  • Saturday 21 September 2024 - September Open Day
  • Saturday 26 October 2024 - October Open Day

phd accounting in uk

You can apply for this postgraduate course online . Before you apply, please check our information about necessary documents that we'll ask you to provide as part of your application.

We encourage you to make a preliminary enquiry directly to a potential supervisor or the Graduate Administrator within your chosen Department or School. We encourage the consideration of a brief research proposal prior to the submission of a full application.

We aim to respond to applications within four weeks. If we are able to offer you a place, you will be contacted via email.

For information on our deadline to apply for this course, please see our ‘ how to apply ' information.

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Visit Colchester Campus

Set within 200 acres of  award-winning  parkland - Wivenhoe Park  and located two miles from the  historic city centre of Colchester – England's oldest recorded development. Our Colchester Campus is also easily reached from London and Stansted Airport in under one hour.

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Virtual tours

If you live too far away to come to Essex (or have a busy lifestyle), no problem. Our 360 degree virtual tour allows you to explore the Colchester Campus from the comfort of your home. Check out our accommodation options, facilities and social spaces.

Exhibitions

Our staff travel the world to speak to people about the courses on offer at Essex. Take a look at our list of exhibition dates to see if we’ll be near you in the future.

At Essex we pride ourselves on being a welcoming and inclusive student community. We offer a wide range of support to individuals and groups of student members who may have specific requirements, interests or responsibilities.

The University makes every effort to ensure that this information on its programme specification is accurate and up-to-date. Exceptionally it can be necessary to make changes, for example to courses, facilities or fees. Examples of such reasons might include, but are not limited to: strikes, other industrial action, staff illness, severe weather, fire, civil commotion, riot, invasion, terrorist attack or threat of terrorist attack (whether declared or not), natural disaster, restrictions imposed by government or public authorities, epidemic or pandemic disease, failure of public utilities or transport systems or the withdrawal/reduction of funding. Changes to courses may for example consist of variations to the content and method of delivery of programmes, courses and other services, to discontinue programmes, courses and other services and to merge or combine programmes or courses. The University will endeavour to keep such changes to a minimum, and will also keep students informed appropriately by updating our programme specifications . The University would inform and engage with you if your course was to be discontinued, and would provide you with options, where appropriate, in line with our Compensation and Refund Policy.

The full Procedures, Rules and Regulations of the University governing how it operates are set out in the Charter, Statutes and Ordinances and in the University Regulations, Policy and Procedures.

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Accounting and Finance

Accounting and Finance is a research area within which you can focus your studies as part of our Business Studies PhD programme.

  • Career prospects
  • Fees and funding

The Accounting and Finance Section at Cardiff Business School has an established and expanding worldwide reputation for conducting high quality theoretical and empirical research in accounting and finance and related fields.

We offer a full range of expertise, but the following areas are of particular strength:

  • Interdisciplinary perspectives on accounting
  • Management accounting and control
  • Historical development of accounting
  • Financial reporting and business communication
  • Professions and Professionalisation
  • Accounting, auditing and finance in emerging economies, especially china
  • Public sector accounting
  • Asset pricing
  • Corporate finance
  • Empirical finance
  • Financial econometrics
  • International finance
  • Corporate governance.

We enable students to:

  • Gain advanced knowledge of the theoretical and empirical research methods in accounting and finance
  • Acquire in-depth training to conduct accounting and finance research at the highest international quality
  • Develop critical and analytical skills, which are not only useful for further academic work, but are also attractive to consultancy firms and financial institutions.

Skills developed

  • Synthesise and critically evaluate published research work in their chosen pathways
  • Apply advanced research methods similar to those used in contemporary published work to specified research settings
  • Use information technology and relevant software packages to collect, manage and analyse quantitative and qualitative data
  • Interact positively with academic colleagues, acknowledging challenges in or limitations to their work and thinking
  • Demonstrate awareness of the importance of oral and written communication skills
  • Develop the ability to work independently and organise and negotiate research collaborations
  • Effective planning of given research tasks, within groups or individually.

Distinctive features

  • An established and growing reputation for conducting high quality theoretical and empirical research in accounting and finance
  • A high number of internationally recognised scholars
  • An environment where students are encouraged to achieve their full potential as researchers.

Administrative contact(s)

Phd programme office, cardiff business school.

Administrative contact

Research specialisms include:

  • Capital structure
  • Dividend policy
  • Derivatives and cash markets
  • Cross-listing
  • Corporate governance
  • Managerial compensation
  • Market efficiency
  • Behavioural Finance
  • Financial intermediation
  • Socially responsible investments
  • Financial risk measurement and management
  • Management accounting
  • Accounting change in China

Supervisors

A list of academic staff that can provide supervision can be found on the Cardiff Business School website.

Resources and facilities

  • PhD supervision is offered by internationally renowned scholars with publications in the top tier accounting and finance journals, including Journal of Finance, Journal of Corporate Finance, Journal of Banking and Finance and Accounting Organisations and Society.
  • Students will have access to a wide range of databases, including WRDS (CRISP, COMPUSTAT), DataStream, Thomson One Banker, Thomson Reuters EIKON and Bloomberg.
  • The Accounting and Finance Section has a strong research culture, including conferences and regular research seminars in which PhD students are encouraged to present and participate in the academic debate.

The PhD programme will prepare you either for a career as a leading academic scholar or to excel in business practitioning or senior public policy decision making.

You can search our studentships or find out more about funding.

Tuition fees

Students from the uk.

Get the latest information on postgraduate fees.

Students from the EU, EEA and Switzerland

Students from the rest of the world (international), programme information.

For programme structure, entry requirements and how to apply, visit the Business Studies programme.

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PhD Studentships and projects

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Accounting PhD, MPhil and postgraduate research degrees

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Postgraduate research in accounting

Ready to start your research career? Explore our postgraduate research degrees in accounting

Find a supervisor

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If you're ready to embark on a postgraduate research degree in Accounting, Portsmouth is the perfect place for you.

Our accounting research has an excellent reputation. 100% of our research in the area of business and management, which included accounting, was ranked as either outstanding or as having very considerable impact in the  Research Excellence Framework (REF 2021) . Many of our research projects are funded by the Institute of Chartered Accountants in England and Wales (ICAEW) and the Chartered Institute of Management Accountants (CIMA).

Accounting plays an integral role in the stability and development of global economies and financial markets. Through proper oversight and management, accounting can help prevent repeats of the devastating financial crises seen in recent decades.

When you do a postgraduate research degree with us, you'll play your part in investigating how pressing topics in accounting affect people and organisations all over the world.

Research degrees

Find out about our PhD, MPhil, and PhD by Publication opportunities in Accounting below, including how to apply, entry requirements and funding your degree. For more detailed information about the application process, visit our  How to Apply  pages.

Accounting PhDs and MPhils

Explore our pre-approved funded and self-funded PhD projects in Accounting, or submit your own research idea. 

Business and management studies at the University of Portsmouth is ranked 2nd of the modern universities by research power

Research Excellence Framework (REF) 2021

Read more about our business and management research

PhD and MPhil projects

Funded projects.

There are currently no funded PhD projects available in this area – for more information on funding your own research project, visit our pages on  funding your research degree .

Self-funded projects

  • Plastic accountability: Making the plastic industry circular

Submit your own idea

If you already have a research idea, find a supervisor whose research interests match yours by searching our  Find a PhD Supervisor  page. Once you've identified someone suitable, contact them to discuss your idea.

PhD by Publication

A PhD by publication is a postgraduate research degree based on research you've already undertaken and had published (excluding self-publishing) before registering with us.

Eligible research outputs include peer-reviewed academic papers, complete books or chapters in anthologies, and other materials accepted for publication, exhibited or performed. You'll have to submit these materials for examination between 6–12 months after registering with us.

For more information, please visit our  PhD by Publication  page.

Duration, fees and funding 

What do my tuition fees cover.

If you're self-funding your PhD, you'll pay tuition fees to the University to cover course and university costs.

Your tuition fees cover:

  • The cost of your postgraduate research programme* at the University as well as charges for registration, tuition, supervision, and examinations
  • Bespoke training, professional development courses, networking, and research support through  The Graduate School
  • Research seminars and workshops (university-wide and faculty-specific)
  • A contribution to funding to attend a conference or development activity in your research field
  • Tailor-made weekly and monthly events, including weekly, themed experienced researcher-led talks and workshops
  • Helping you become part of our thriving research community, including Research and Innovation services where 77% of our research is world leading and internationally excellent in  REF 2021
  • Your graduation ceremony
  • Viva examination and administration costs
  • The  facilities  and equipment you need to complete your studies, such as computer rooms, access to laptops, the  Library , and  laboratories
  • Access to resources including electronic journals, alternative guide to funding, and thousands of hours of educational videos on LinkedIn Learning
  • University support services  including academic, financial, careers and wellbeing support and personal tutors
  • Membership of the Students' Union (giving you the right to vote in elections, join clubs and societies, and get free independent advice)
  • Access to software such as Microsoft Office, SPSS and Adobe Creative Suite (this includes Photoshop, InDesign, and Adobe Premiere Pro)

*Please note that some research programmes may come with additional bench fees.

How long will my research degree take?

  • MPhil:   2 years full-time, 4 years part-time
  • PhD: 3 years full-time, 6 years part-time
  • PhD by Publication: 1 year part-time

How much will my degree cost?

October 2024, february 2025 and april 2025 fees.

PhD and MPhil

UK, Channel Islands and Isle of Man students 

  • Full-time:   £4,786 per year 
  • Part-time and part-time distance learning: £2,393 per year

EU students

(including Transition Scholarship )

  • Full-time:   £4,786 per year

International students

  • Full-time: £17,900 (may be subject to annual increase)
  • Part-time and part-time distance learning: £8,950 (may be subject to annual increase)

PhD by Publication 

External candidates: £4,786

Members of staff: £1,950

All fees are subject to annual increase. If you are an EU student starting a programme in 2024/25 please visit this page .

Some PhD projects may include additional fees – known as bench fees – for equipment and other consumables, and these will be added to your standard tuition fee. Speak to the supervisory team during your interview about any additional fees you may have to pay. Please note, bench fees are not eligible for discounts and are non-refundable.

Funding support

MPhil full-time and part-time courses are eligible for the  Government Postgraduate Loan  (UK/EU students only).

PhD full-time and part-time courses are eligible for the  Government Doctoral Loan  (UK/EU students only).

For information on other sources of funding, visit our  funding your postgraduate research degree  page.

Entry requirements

The entry requirements for a PhD, MPhil or Professional Doctorate include an upper second class honours degree or equivalent in a relevant subject, or a master’s degree in an appropriate subject. Equivalent professional experience and/or qualifications may be considered. All applicants are subject to interview.

If English is not your first language, you'll need English language proficiency at a minimum of IELTS band 6.5 with no component score below 6.0.

If you don't meet the English language requirements yet, you can achieve the level you need by successfully completing a  pre-sessional English programme  before you start your course.

Support and facilities

When you join us, you'll be supported by our  Graduate School , alongside your assigned supervisory team, who'll help you get the most from our facilities. The Graduate School will help you become part of our thriving, collaborative research community, and help grow your skills as a researcher through the  Graduate School Development Programme , which offers training, workshops and events.

You'll also use our exceptional facilities, including our Bloomberg Suite – where you'll have access to data from Bloomberg, Datastream, and S&P Global, and use the latest statistical software, including Stata, Matlab, EViews and SPSS Statistics.

What can a postgraduate research degree do for my career?

Once you complete your postgraduate research degree, you'll be a highly-skilled researcher with the knowledge and skills to make an impact in many different industries.

Your postgraduate research qualification demonstrates to potential employers that you're an intelligent, capable and motivated person, with provable abilities and experience in critical thinking, problem-solving, project management, communication, leadership and creativity. You'll also develop research management skills, and an in-depth knowledge of the subject on which your PhD is focused.

After researching with us, our successful postgraduate research candidates have gone on to impressive positions in a variety of fields – from positions within academia, to careers in industry and the public sector.

Apply for a research degree in Accounting by completing our online form. 

October (2024 start)

February (2025 start), april (2025 start), current research.

Explore the work we're doing across the 4 areas of expertise in our  Accounting  research.

Applied accounting and financial management

We're investigating the behaviours, actions and responses of both providers and users of accounting information. Explore our applied accounting and financial management research.

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Accounting history

We're exploring the past of accountancy, through archives and historical documentation, to learn about the issues experienced by previous generations. Explore our accounting history research.

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Forensic accounting, management control and governance

We're exploring how accounting can help organisations combat financial crime, deal with the challenges of new technologies and more effectively govern themselves – to the benefit of all.

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Accounting education

Through our research, we're taking a closer look at how best to educate the next generation of accounting professionals around the world.

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