Accounting

Introduction

The PhD program in accounting includes the research areas of financial accounting, auditing and management accounting.  The Department of Accounting, Auditing and Law aims to offer at least 3 PhD-courses annually in accounting. In addition to the required course in Scientific Methods, a wide range of other courses relevant to a PhD-student in accounting are offered by other departments at NHH.

The department focuses on cooperation with other institutions in regard of giving PhD-courses. This cooperation has come furthest within management accounting where the department is cooperating with Aarhus school of Business-University of Aarhus, School of Business, Economics and Law at Gøteborg University and Helsinki School of Economics. This cooperation is called Nordic PhD program in Management Accounting

Areas of research

The department is interested in applicants within the areas of financial accounting, auditing, management accounting, management control and law.

• PhD courses in financial accounting
• PhD courses in auditing
• PhD courses in management accounting

General information

The first year of the programme consists of course work equivalent to a minimum of 45 credits, and this must include training in the philosophy of science/ethics (MET510)

When entering the program a mentor or supervisor will be appointed to the student. If a mentor is appointed this first year, a supervisor will be formally appointed later in the program when the student's research area has been decided.

Students are encouraged to attend intensive doctoral courses at affiliated academic institutions, both in Norway and abroad.

The composition of the complete course work must be decided together with the mentor/ supervisor.

When the course work requirements have been fulfilled, the second and third years are dedicated to independent research under the supervision of a senior member of the faculty. The dissertation may be a monograph or a collection of research papers.

Core courses

The students must pass a set of core courses within two years of beginning the programme. The composition of the core courses will be decided by the student's supervisor/ mentor together with the student when the research direction has been decided.