ADMISSION REQUIREMENT

Applications are to be made on the prescribed forms, which may be obtained from the Admissions Unit, Admissions and Records Division (A&R). The general requirements for admission into the program are as follows:

Applicants who are unable to present the required scores in TOEFL or IELTS are allowed to sti for IIUM-administered English Proficiency Test (EPT). A minimum score of 6.0 is required to be considered for admission.

DURATION

Students may enroll on a full-time or part-time basis.

The duration of studies for both full-time and part-time students is as follows :

Students need to apply for an extension if they require additional time beyond the normal duration of their studies. No student would be allowed to exceed the maximum duration of studies.

PROGRAM STRUCTURE

Candidates of this Ph.D program are required to take four courses of 3 credit hours each as a coursework requirement. These four courses are to be completed within the first year of the program. Two of these courses are compulsory core course. One of these two compulsory course is common Kulliyyah's course for all Ph.D candidates which is ECON 8910 (i.e. Research Methods). Another core course for the Ph.D program is ACC 8010 (Contemporary Issues in Acocunting). In addition students have to take two additional courses, one related to research method (either ACC 8025 - Qualitative Research for Accounting and Management or ACC 8015 - Quantitative Method in Accounting) and another on accounting related course from the elective courses of M.Sc. in Accounting program.

Acadidate shall be required to pass all the courses with at least a "B" grade and attain a minimum CGPA of 3.00. In certain circumtances, a candidate may be required to take pre-requisite courses.


Ph.D THESIS
Once the students have completed their taught courses, they need to prepare their research proposals to be presented to and approved by the thesis committee. Members of the thesis committee will be appointed by the Postgraduate Committee, Department of Accounting. The objective of the thesis committee is to effectively supervise individual students during the research period.

Once the proposal has been approved, the students continue with their research until the thesis is completed. The thesis will be examined by the external examiner(s) who will be appointed by the thesis committee. The thesis is finally needs to be defended to the examiner(s) and the thesis committee.

Following the viva voce, one of the following recommendation will be made:

The following are the objectives of undertaking a supervised research and writing a thesis:

RESEARCH INTEREST

The department welcomes research proposals in all areas of accounting including those related to Islamic accounting such as development of comprehensive Islamic Accounting Theory, development of Islamic Reporting for Islamic organizations, GRI and Islamic Reporting, Islamic Perspectives of Corporate Governance and Takaful accounting.