The Doctoral Program in Accounting is one of the Doctoral programs at the Faculty of Economics and Business, Universitas Padjadjaran, which organizes doctoral education to produce graduates who understand the concepts of scientific philosophy and knowledge of accounting. In order to recognize the continuous changes in the environment and national and global economic conditions, this program was established to answer the challenges of these changes by producing excellent researchers in the accounting field who can contribute to the development of accounting science. 

Following the vision set by the study program, the education carried out in the Doctoral Program in Accounting has mainstreamed research in implementing its educational activities. The expected profile of graduates from the Doctoral Program in Accounting is lecturers or academicians. However, currently, the trend of Doctoral education is also needed in the applied fields of economics and business so that the profile of graduates of the Doctoral Program in Accounting can also be in the form of leaders in national or international organizations, which is true will synergize various aspects of accounting, management, and business in leading a company or organization.

The advantages of the Doctoral Study Program in Accounting are the lecturers with the composition of Professors and Doctors who are graduates from within and outside the country. In addition, the lecturers are practitioners in their respective fields of expertise. So that it can provide a balanced teaching between theory and practice. Many lecturers in the Doctoral Program of Accounting are also professors and doctors who have publications in various reputable national and international journals and have a high number of citation rates.

The education framework in the doctoral program is based on the Indonesian National Qualifications
Framework (KKNI – level 9). Objectives of the Doctoral of Accounting Science Study Program (DAcc):
(1). Mastering students in academic and professional qualifications to participate in professional
associations, industry and government (2). Implementing a curriculum that adopts the best practices
of accounting practice and theory based on professional ethics and current issues in accounting. (3).
Implementing research learning and case-based learning methods. (4). Resulting research in
accounting that contributes to the body of knowledge and industry practice. (5). Strengthening
cooperation networks with industry, government agencies, and professional associations in Indonesia
and the world.

The learning that has been carried out produces various indicators that can be used as a basis for evaluation to develop learning mechanisms and better graduate quality. Some of the learning outcomes obtained include :

1. Academics: individuals who pursue professions as lecturers at universities, both in theory and research aspects in the field of accounting.
2. Researcher: an individual who conducts research using both quantitative and qualitative scientific methods to solve problems in the field of Accounting and or the development of theory and practice of accounting science and technology.
3. Practitioners: professionals engaged in accounting-related fields, both in the private sector such as companies and the government sector such as ministries, regional governments and state high institutions.