Accounting

PhD in Accounting

PhD in Accounting Programme Director: Professor Wim A. Van der Stede, A213

The Department of Accounting offers a PhD programme that has received recognition from the ESRC. The aim of the programme is to train students whose research is of the highest international quality in Accounting broadly conceived. The Department has a very strong research culture that includes an active seminar programme and a programme of distinguished visitors. It also has close links with the Centre for Analysis of Risk and Regulation (CARR).

The PhD in Accounting normally consists of three formal courses in the first year. One further course or part-course may be taken in the second year. Students are required to make a seminar presentation in their first and second years, are required to attend the Department of Accounting research seminars, and are encouraged to attend any relevant seminars in related areas offered elsewhere in the School. Students are also encouraged to participate at an early stage in appropriate international workshops and colloquia and are offered the opportunity to gain teaching experience, with appropriate training, without detracting from their research progress.

Student progress is regularly monitored by the departmental Postgraduate Assessment Review Committee, as well as through normal supervisory mechanisms. Each student has a main and second supervisor.

Entry to the programme is normally conditional on a candidate having obtained a first or upper second class honours degree in Accounting from a British or overseas university, or other degree accepted as equivalent for this purpose. Satisfactory performance (normally at Distinction level) in the MSc Accounting and Finance, MSc Finance, MSc Finance and Economics, MSc Law and Accounting, MSc Management and Regulation of Risk, or other MSc degrees offered by LSE also meet the entrance requirements.

PhD in Accounting students are governed by the regulations set out below.

PhD Accounting Regulations

Year 1
You should attend the following two accounting research courses (both courses are not examined)

You should also take two examined Graduate level courses, normally both in the first year or, sometimes, one in each of your first and second years. You can choose from the following list, or select any other Graduate level course available in the School, with the permission of the Programme Director. You must successfully pass the course examinations to proceed to the next year.

Year 2
You should attend the following two accounting research courses (both courses are not examined).

Subsequent Years
You will spend the remainder of your PhD registration period carrying out research and thesis writing. During this time you must continue to attend the Departments Accounting Research Seminars and should attend any relevant seminars closest to your field of study.

Examinations
All PhD Accounting students are required to achieve a pass mark of 65% in their examined courses. The examiners may decide under certain conditions to condone a lower pass mark if there is strength elsewhere. Students failing a paper can, at the examiner's discretion, taking into account overall performance, resit that paper on one occasion only.

Progression to PhD Registration
You will initially be registered for an MPhil. In order to progress to PhD registration, you must have achieved a pass mark of 65% in your taught course exams, and have made satisfactory progress in your research. The Department's Postgraduate Review and Assessment Committee, will review the progress of each research student, and make recommendations for upgrading to PhD on a case-by-case basis.

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