Faculty of Economics and Business

Faculty of Economics and Business

Doctorate of Accounting

Welcoming Words from Head of the Program

“The Doctoral Study Program in Accounting has partners both at home and abroad. These partners are able to provide uniqueness to programs such as the availability of visiting student programs at Rutgers Business School, New Jersey, or the presence of Join Supervisors with professors and doctors from partner campuses in foreign countries to provide international exposure for the students.”


Dr. H. Harry Suharman, S.E., M.A., Ak

Head of Doctor of Accounting Science Program, Faculty of Economics and Business, Padjadjaran University

Program Description

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.

Graduate Prospect

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.

First Year
First Semester
Filsafat Ilmu Akuntansi / Philosophy of Accounting2 Credits
Metodologi Penelitian Akuntansi / Research Methodology in Accounting3 Credits
Penulisan Artikel dan Publikasi Ilmiah / Article Writing and Scientific Publications2 Credits
Seminar Ilmu Akuntansi / Accounting Seminar3 Credits
Second Semester
Kapabilitas Akademik / Academic Capability2 Credits
Seminar Usulan Riset / Research Proposal Seminar5 Credits

Second Year
Third Semester
Seminar Hasil Riset (SHR) / Research Seminar5 Credits
Fourth Semester
Penelaahan Naskah Disertasi (PND) / Review of Dissertation6 Credits

Third Year
Fifth Semester
Publikasi Jurnal Internasional / Publication on International Journal9 Credits
Sixth Semester
Sidang Promosi Doktor (SPD) / Doctoral Promotion5 Credits




UNPAD-Pertamina Knowledge Center Building lt. 2 , Jl. Dipati Ukur No. 35 Bandung, 40132


S3akuntansi@fe.unpad.ac.id / kaprodi.dia.s3@unpad.ac.id