PhD of Accounting

The ISC is interested in offering postgraduate programmes in scientific and humanities disciplines. The importance of launching the PhD programme in accounting emerges from the urgent need imposed by the increasing number of graduates of the master’s programme and similar programmes at Sulaiman International University and other universities, and the desire of many of them [...]

The ISC is interested in offering postgraduate programmes in scientific and humanities disciplines.
The importance of launching the PhD programme in accounting emerges from the urgent need imposed by the increasing number of graduates of the master’s programme and similar programmes at Sulaiman International University and other universities, and the desire of many of them to continue their higher studies, in addition to the increasing demand from the labor market and universities and their need for practical and scientific cadres of highly qualified and distinguished . The Accounting Department hopes that this programme will effectively contribute to achieving the objectives of the university’s strategic plan, which aims to occupy a prominent global position in terms of academic quality and meet the needs of social and economic development.
The programme’s mission is to qualify elite students who have the necessary capabilities to carry out the burdens of teaching and research in universities, institutes and international research centers and to assume leadership positions in government agencies and the business sector, and to develop their abilities to contribute to the development of accounting professionally and academically.

Key features of the course

  • Graduating individuals who are able to contribute constructively to developing accounting thought and raising the level of the accounting profession, whether in the fields of teaching and research in universities and higher institutes in research centers, or in leadership positions in government agencies and the business sector.
  • Supporting the accounting departments in universities with qualified faculty members.
  • Raising the level of scientific research and academic studies in the field of accounting, especially in its applied aspect.
  • The ISC’s fulfillment of its responsibility towards society by providing the opportunity to study a doctorate for male and female students and to qualify them scientifically and professionally in the field of accounting.

The first stage - Compulsory courses 84 Credits

1
Advanced Studies in Scientific Research Methodology

This course aims to provide students with advanced skills in scientific research and its methods and methods, and their development in economic and administrative sciences, so that they can benefit from them adequately and appropriately in solving academic and practical problems.

This course starts from helping the researcher to choose the title of the research to defining the research problem and developing hypotheses through measuring variables and research design in addition to sampling and its methods. This course also deals with research designs, whether they are exploratory, descriptive and experimental.

2
Applied Operations Research Philosophy

This course introduces the basic philosophy and development process of management business research. Research students are also required to prepare a research seminar within the scope of this course.

3
Theory and empirical research

This course focuses on theoretical and experimental research methodologies in review. Three primary research methods were emphasized including analytical modeling with incomplete information, experimental archiving techniques and experimental methods. Topics include multi-person agency, game theory models involving auditors, shareholders and directors, auditor reputation, legal environment, auditor independence, audit quality and pricing, audit judgment processes, expert systems, analytical review, and audit sampling techniques.

4
Topics in accounting research

This course includes advanced methodological issues primarily in the field of financial accounting. Topics are for the faculty member who teaches the course. The focus is on careful reading and understanding of journal articles in the field of accounting. In recent years, topics covered include earnings announcements and market micro-structure, importance of value and cross-sectional analyses, variance analysis, earnings forecasts and analyst behaviour, accounting information and market efficiency, earnings management, and risk and accounting information.

5
Accounting workshop

This workshop is an essential component of the PhD program in Accounting. Its purpose is to expose students to the latest diverse research in the field of accounting through an ongoing series of weekly seminars and discussions led by 1) the accounting faculty, 2) invited faculty from similar disciplines, 3) invited researchers from other universities and 4) doctoral students.

6
Management accounting research methods

This course focuses on research methods in management accounting research. Three primary research methods were emphasized: analytical modeling in imperfect information environments, parametric and non-parametric production cost modeling, and experimental archiving techniques. Topics covered include agency models for performance appraisal and control, decentralization and transfer pricing, productivity measurement, data envelope analysis, financial and non-financial information in performance measurement, product and process quality measurement, accounting in advanced manufacturing techniques, budgeting and cost systems.

7
An introduction to empirical archiving research in accounting

This course provides an introductory survey of topics in empirical accounting research with a focus on financial accounting issues. Specific topics will vary by year but may include financial disclosure, earnings quality, corporate governance, financial analysts, taxation, and select international issues. One of the course requirements is a research proposal aimed at facilitating students' work on the required summer paper.

Optional courses 24 Credits

1
Programming databases for accounting research

This course provides an introduction to programming and databases widely used in accounting and financial research

2
Research topics in financial accounting research

This course will discuss, through a virtual seminar with students, a variety of topics related to valuation in financial accounting research. Topics covered include fundamental analysis, anomalies, accounting valuation, information risk, implied cost of capital and gross profit. While most papers will be empirical, we will also examine the theoretical underpinnings of evaluation models. At the end of the course, students are expected to come up with a proposal for research in the broad field of assessment, motivated by papers discussed in class. This course is recommended for all PhD students in Accounting (similar to other financial accounting courses) Highly recommended for PhD students in Finance, Banking and Islamic Economics also interested in corporate finance or valuation.

3
Financial issues in the international environment

This course provides students with a rigorous background in finance and helps them understand international macroeconomic factors and their effects on business. Research students are also expected to prepare a research seminar within the scope of this course.

4
Marketing theory and behavior

This course examines the development of marketing theory. Research students are also expected to prepare a research seminar within the scope of this course

5
Analysis of corporate policy methods

Linking the functional areas of the administration to provide an integrated vision of the organization and public policy. Focusing on measurement, analysis, and visualization of the organization as a whole from the operations. Students are also expected to prepare a research seminar within the scope of this course.

6
Programming databases for accounting research

This course provides an introduction to programming and databases widely used in accounting and financial research

The second stage - Practical Training 54 Credits

1
PhD practical training

The student is assigned two hypothetical courses that the college chooses from among the courses that the student has studied at the undergraduate level, and this is considered a practical training for the student to be evaluated for eighteen credit hours. The student must divide each course from twelve to fourteen brief lectures. The student presents each lecture in the form of a written summary of its topic in Word or PDF format, accompanied by a video recording of it in the student’s voice using Power Point, the duration of which is no less than ten minutes and not more than About twenty minutes.

The thrid stage - PhD Thesis 108 Credits

1
PhD Thesis

The student must pass the stipulated courses with a score of at least 70%.

● The student submits a request to the administration to register the thesis, along with a proposed topic in one of the subspecialty tracks.

● If the initial approval of the subject title is achieved, the college council will designate a supervisor to guide and follow up the student in preparing the plan.

● The research plan includes the importance of the topic and a critical presentation of previous studies in it, specifically the research problem, then defining the study's curriculum and its main hypotheses or questions that you want to answer, and the division of the study and its sources.

● The student presents his proposed plan in a scientific seminar, discussing the plan as a topic and an approach.

● The student adjusts his plan based on the professors' observations in the seminar if he is asked to amend.

● After the seminar, the plan is presented to the college council to take its decision regarding the registration of the subject.

● In the event of approval, the college council’s decision is presented to the college council to approve the registration, and the registration date is calculated from the date of the college council’s approval.


Discussion and awarding of degrees

● The minimum for preparing the thesis is one year and nine months starting from the date of approval by the College Council to register the topic, and the maximum is four years that can be extended for an exceptional fifth year on the recommendation of the supervisor and approval of the College Council, provided that the total period of student enrollment in the degree does not exceed six years.

● The supervisor submits a semi-annual report that includes what has been accomplished, and what is required in the remaining period.

● After the student completes the thesis and the supervisor reviews it, the supervisor submits to the college administration a report stating its validity for discussion, including an assessment of the student’s performance during the preparation period of the thesis of 140 degrees, with a full copy of the thesis signed by him, and a letter with the names of the discussion and judgment committee proposed by the professors of the specialty, for presentation to the college Council.

● At least fifteen days must pass before the student's discussion from the date of the approval of the discussion committee by the college.

● The validity period of the committee formed to discuss the thesis is six months, which may be renewed for a similar period based on a report from the supervisor and the approval of the College Council.

● Each member of the committee writes a detailed scientific report on the validity of the thesis for discussion, and evaluates the thesis out of 420 degrees, and the average of the three degrees is taken.

The student may not be discussed unless he/she gets at least 70% of the supervisor’s evaluation of his performance and the committee members’ evaluation of the thesis in the individual reports.

● A group report is submitted after the discussion, signed by all members of the committee, in which an evaluation of the thesis discussion is given out of 140 degrees.

To study a PhD degree at ISC, applicants must have a master’s degree from an accredited university. At ISC, we offer high quality postgraduate programmes for anyone who desires to achieve their academic and research ambitions.
ISC provides a study commensurate with the student's capabilities, especially in line with the time allotted daily for study, given that the master's student has practical and social responsibilities. We expect fully taught students to be able to obtain their Ph.D. degree within three academic years. We expect students who are partially studying to be able to earn their Ph.D. within 4-6 years of study.
The academic year is divided into four semesters. In each semester, the student is allowed to register a maximum of two research courses and one minimum course with a maximum of 24 credit hours and a minimum of 12 credit hours. Classes are distributed as follows: • The first semester begins at the beginning of the third week of October and ends at the end of the third week of December. • The second semester begins at the beginning of the first week of January and ends at the end of the first week of March. • The third semester begins at the beginning of the second week of March and ends at the end of the second week of May. • The fourth semester begins at the beginning of the fourth week of May and ends at the end of the fourth week of July. • Summer vacation begins at the beginning of August and continues for the third week of October. • After the end of each semester, a two-week vacation is scheduled between semesters.
The tuition fee is £75 per credit hour, • Students are allowed to register a maximum of 24 credit hours each semester and 12 credit hours as a minimum. • The student pays a one-time enrollment fee of 200 pounds when registering with the ISC • The student pays 100 sterling pounds per semester as the registration fee for study subjects. • The iddat hour = four actual hours.
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