Accounting (Ph.D.)

College of Management and Social Sciences | Postgraduate School

Course Overview

The Ph.D. in Accounting programme is designed to provide students with rigorous academic training, deep theoretical knowledge, and research expertise to address complex financial and managerial issues. It combines advanced study in accounting with the development of practical analytical and leadership skills, preparing graduates to contribute meaningfully to academia, public policy, and the corporate sector. This programme fosters critical thinking and empowers professionals to become thought leaders and change-makers in a rapidly evolving global economy.

This doctoral programme is rooted in an interdisciplinary approach to accounting education, integrating advanced theories, contemporary issues, and practical applications. Students will engage with complex financial systems, audit practices, international accounting standards, and public finance. Emphasis is placed on original research, policy analysis, and global best practices, equipping candidates to drive innovations in accounting education, practice, and governance. Graduates will also benefit from mentorship and exposure to academic publishing, conference participation, and professional development.

Course detail

AWARD TITLE

Ph.D

START DATE

September 2025

DURATION

3 years

STUDY MODE

Full-time

CAMPUS

Nigeria, Lokoja

Teaching and Learning

Learning Methods:

  • Interactive seminars and workshops

  • Research colloquia and scholarly presentations

  • Peer-reviewed paper development and publication guidance

  • Advanced case studies and scenario simulations

  • Supervised doctoral dissertation

  • Guest lectures and practitioner forums

  • Independent study and critical reflection

Assessment Structure:

  • Continuous assessment via essays, tests, term papers, and quizzes

  • 30% of the final marks from continuous assessment in theoretical courses

  • 40% continuous assessment for mixed-format courses (term papers + theory)

  • 100% assessment for courses entirely based on term papers and research reports

  • Final dissertation and oral defense

Modules

  1. Advanced Financial Accounting Theory: In-depth exploration of financial accounting frameworks, historical development, and critical evaluation of current standards and practices.
  2. Advanced Research Methodology: Focuses on qualitative and quantitative research designs, sampling, data analysis, ethical considerations, and scholarly writing tailored for accounting research.
  3. Contemporary Issues in Accounting: Engages with the latest trends, innovations, and debates in the accounting profession and literature.
  4. Advanced Auditing Theory: Covers internal audit systems, risk-based auditing, statistical methods, audit standards, and post-audit reviews in complex organizations.
  5. Public Sector Accounting: Examines government financial structures, public fund management, treasury operations, and budgeting systems in non-profit and public sector settings.
  6. Strategic Management: Develops understanding of organizational strategy, leadership, stakeholder management, and strategic appraisal techniques.
  7. Business Finance Theory: Reviews investment selection, valuation, capital structure, and financial planning relevant to corporate and international contexts.
  8. Public Finance: Analyzes fiscal policies, taxation systems, budgeting processes, public debt management, and the role of government financial institutions.
  9. Contemporary Issues in International Accounting: Focuses on financial control and statement preparation for multinational enterprises, with attention to global accounting standards and practices.

Career

Graduates of the Ph.D. in Accounting are prepared for high-level careers including:

  • University Professors and Academic Researchers

  • Chief Financial Officers (CFOs) and Financial Strategists

  • Public Policy Advisors and Consultants

  • Audit and Assurance Leaders

  • International Financial Analysts

  • Directors in Government Financial Institutions

  • Thought Leaders in Professional Accounting Bodies

Entry Requirements

To be eligible for admission, candidates must present evidence of one or more of the following:

  1. A Master’s degree in Accounting or related fields from Salem University or any other approved institution.

  2. A strong academic record and demonstrated research capability.

  3. Professional qualifications such as ACA, ICAN, ACCA, CIMA, ACMA, or their equivalents may be considered an added advantage.

  4. A clearly defined research interest aligned with the department’s areas of focus.

Additional requirements

Candidates applying for admission into the postgraduate programme shall satisfy the general University requirements in addition to providing the following:

  1. SSCE/NECO Result (Awaiting Result Accepted).
  2. Two Passport Photographs.
  3. Two reference letters from academicians.
  4. A Letter of Sponsorship, stating the commitment to pay the prescribed fees.
  5. A Reference Letter from a spiritual mentor, vouching for your character.
  6. Original certificates for sighting.

  7. National Identification Number (NIN)

Fees and Funding

The course fees you’ll pay and the funding available to you depends on factors such as your nationality, location, personal circumstances and the course you are studying. Visit the links below and scroll down to find the Postgraduate section.

 
More information

Find out about grants, bursaries, scholarships and living costs in our postgraduate taught fees and funding section.

Get Inspired

Our alumni are breaking boundaries and redefining success. Read their stories and get inspired to start your own journey.

Nash Fom Joseph

  • BSc Accounting; MSc Accounting
  • 2022

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