phd accounting philippines

PhD Program

The VSB PhD Program was established in 1995 to train highly motivated people to conduct frontier research in business and prepare them for a career in the academic sector. Through a rigorous selection process, the program chooses the individual who has a strong inclination to teach and a drive to excel in research. The selected individual goes through a program of study that is composed of core and field courses. Basic core courses include economics, statistics and mathematics. At the end of their study program, the individual is expected to have published in an academic journal. 

Useful Links

PhD Admission Website

PhD Handbook

Frequently Asked Questions (FAQs)

Information for International Applicants

Program of Study ( PhD )

Year 1 (Breadth Courses)

Entering bachelor's degree holders are required to take breadth courses. These requirements are met by the satisfactory completion of MBA or MS Finance courses offered by the VSB MBA & MSFin Programs, or an equivalent Master's degree from a reputable institution. Students earn 2 units for every master's level course. A total of 18 units (nine 200-level courses) need to be completed before the student can proceed to Year 2. Master's degree holders in fields other than management or economics may be required to enroll in these courses.

Year 2 (Ph.D. Program Courses)

First Semester

  1. BA 302 Microeconomic Analysis

  2. BA 311 Management Science I

  3. BA 312 Management Science II

Second Semester

  4. BA 303 Macroeconomic Analysis

  5. Field Course (1) 

  6. Field Course (2)

Year 3 (Ph.D. Program Courses)  

  7. Field Course (3)

  8. Field Course (4)

  9.   Field Course (5)

  10. Field Course (6)

Year 4 and beyond  

Completion of required research paper

Comprehensive examination

Dissertation research

Program of Study (PhD ) Flowchart

Your direct access to university admissions

Philippines – PhD programs in Accounting

We found 4 universities offering 4 PhD programs.

Study the PhD programs in Accounting in Philippines

Universities

Years of study

~ RUB 389,907

Tuition fees

Who is a PhD of Accounting?

A PhD of Accounting is a student who has studied how to handle prepare, computer, manage, research and analyze all accounting data, in order to provide quantitative information on performance, financial position, solvency, liquidity and cash flows of our business. Postgraduates must hold such abilities as problem-solving and analytical ability, entrepreneurship, and knowledge of global business issues and language skills.

What are the main duties of a PhD of Accounting?

PhD of Accounting tasks include managing all accounting operations based on accounting principles, examining statements to ensure accuracy, publishing financial statements in time, developing periodic reports for management, keeping up with financial policies, regulation and legislation, improving businesses efficiency where money is concerned.

Philippines – PhD programs in Accounting statistics

Free-Apply.com provides information about 4 PhD programs in Accounting at 4 universities in Philippines. Furthermore, you can choose one of 125 Bachelor programs in Accounting at 123 universities, 29 Master programs in Accounting at 29 universities, and 4 PhD programs in Accounting at 4 universities.

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The largest cities offering PhD programs in Accounting in Philippines

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The most popular student cities in Philippines.

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Apply now and get a 100% tuition fee discount for the first year of studies

Universities offering the most popular PhD programs in Accounting in Philippines

University of the East

Philippines, Manila

The University of the East (Filipino: Pamantasan ng Silangan) also known as UE, is a private university located in Manila, Philippines. It was founded in 1946. Lucio Tan acquired t...

University of Cebu

Philippines, Cebu City

As an institution of higher learning, the University of Cebu aims to be one of the leading universities in the Philippines and ultimately in the Asia-Pacific Region. Cognizant of...

Silliman University

Philippines, Dumaguete

To most Americans in the late 1800, Dumaguete was a name their tongue was still to master. It was unfamiliar to them. Even the Philippines, which at that time was still recovering...

Saint Louis University Baguio City

Philippines, Baguio

Saint Louis University is the largest university north of Manila with more than 30,000 students (not counting the elementary and high school) as of academic year 2016-2017. It is c...

University of the Philippines

Philippines, Quezon City

The University of the Philippines was founded on June 18, 1908 through Act No. 1870 of the Philippine Assembly. The UP was the result of the Secretary of Public Instruction, W. Mor...

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4 Best universities for Accounting in the Philippines

Updated: February 29, 2024

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Below is a list of best universities in the Philippines ranked based on their research performance in Accounting. A graph of 4.99K citations received by 874 academic papers made by 4 universities in the Philippines was used to calculate publications' ratings, which then were adjusted for release dates and added to final scores.

We don't distinguish between undergraduate and graduate programs nor do we adjust for current majors offered. You can find information about granted degrees on a university page but always double-check with the university website.

1. University of the Philippines Diliman

For Accounting

2. De La Salle University

3. Ateneo de Manila University

4. Asian Institute of Management

The best cities to study Accounting in the Philippines based on the number of universities and their ranks are Quezon , Manila , and Makati .

Business subfields in the Philippines

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PhD Accounting programs in Philippines

Pangasinan State University

Deadline information, best universities with accounting in philippines.

Bachelor Accounting programs in Philippines

Master Accounting programs in Philippines

Most Popular Accounting programs in Philippines

PhD Accounting programs in Philippines

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Doctor of philosophy (phd) in accounting and finance - mw.

Unicaf University (MW)

The Unicaf University PhD in Accounting and Finance is an integrated doctoral level degree awarded on the basis of a research dissertation (240 credits) and also incorporates a preparatory taught element (120 credits) that provides students with the necessary tools to undertake their research, appreciate current research issues in the field of Accounting and Finance, and assume future leadership roles in their respective institutions. It is the field of focus of the dissertation (67% of total credits), rather than that of the taught modules (33% of total credits) which imparts the specialization name “Accounting and Finance” to the qualification.

UU-D-IND100

Induction module, description, research methods, current perspectives in management research, financial management for decision makers, uu-phd-fin-900-1, ph.d accounting and finance dissertation (part 1), uu-phd-fin-900-2, ph.d accounting and finance dissertation (part 2), uu-phd-fin-900-3, ph.d accounting and finance dissertation (part 3), uu-phd-fin-900-4, ph.d accounting and finance dissertation (part 4), uu-phd-fin-895, ph.d accounting and finance comprehensive examination, uu-phd-fin-995, ph.d accounting and finance doctoral dissertation examination, related courses.

Bachelor of Arts (BA) in Business Administration - MW

- Unicaf University in Malawi

Bachelor of Arts (BA) in Economics and Business - MW

Bachelor of Arts (BA) in Hospitality Management - MW

Master of Science in Accountancy

• Ramon V. del Rosario College of Business
• Graduate Degree Programs

The Master of Science in Accountancy (MSA) is designed to keep pace with recent technological and international advances. Recognizing the vast sources of financial and accounting information, its relevance is enriched by analyzing from the perspective of economic theory, quantitative techniques, and behavioral science. Valuable information is therefore made more meaningful to users of financial statements. This allows for greater corporate governance, ethical practices, and openness to challenges in the accounting profession.

Objectives of the Program

In response to challenges to the accountancy profession, the program aims to:

1. Provide quality financial analysis by incorporating economic theory, quantitative analysis, and research techniques in the study of accountancy;

2. Increase awareness of the role of corporate governance and ethics in the practice of accountancy

3. Incorporate the latest qualitative and quantitative techniques in the interpretation, analysis, and dissemination of accounting and financial statements;

4. Become an equal partner in business decision-making and rigorous research;

5. Utilize the knowledge and skills to become value oriented and responsible corporate citizens.

Course Requirements

The curriculum consists of basic courses (18) units, major courses (12 units), cognates (6 units), and thesis (6 units).

Basic Courses

Accountancy enrichment course Statistics for business & economics Microeconomic theory Macroeconomic theory Problems in financial reporting Econometrics

Major Courses

Financial analysis Philosophy of science and scientific methods Empirical research in accounting Financial economics

Cognates/Electives

Accounting for financial instruments Accounting information technology Economics of multinational operations Issues in corporate finance/ investment Ethics and corporate responsibility Updates in management accounting and special topics Organizational behavior

Final requirements for completion

Written comprehensive examination Thesis

Admissions Requirements 

1. A bachelor’s degree in accounting 2. Satisfactory admission test scores and interview results 3. Above average scholastic performance 4. English proficiency test

*Students are required to take 6-units English subjects unless they scored satisfactorily in the entrance examination essay.

LIST OF REQUIREMENTS

For Local Applicants

1. Application Form with 2×2 picture. 2.Original copy of Transcript of Records 3.Original Copy of NSO Birth Certificate 4.Transfer Credential (for non-DLSU graduate) 5.Two (2) Letters of recommendation (downloadable at DLSU website) 6.Updated Curriculum Vitae/Resume 7. Personal Statement containing Academic and Career Objectives 8.Two (2) pieces of 2”x 2” picture for testing permit 9. Certificate of good moral character from previous school/ employer at least six months from date of issuance 10.Photocopy of research output (for Ph.D. applicants only)

For International Applicants

1. Application form with 2″x 2″ picture (downloadable at DLSU website) 2. Photocopy of passport 3. Two (2) copies of Transcript of Records (Authenticated and Original copy) 4. Certificate of Graduation (with degree title and date of graduation) 5.Two (2) copies of Certificate of No Criminal Record (Authenticated and photocopy) 6.Two (2) Letters of Recommendation (form downloadable at DLSU website) 7.Curriculum Vitae or Resume 8. Personal Statement (format can be viewed from the DLSU website) 9.Photocopy of Research output (For PhD applicants only) 10. Two (2) pieces 2″x2″ recent picture for testing permit

Financial Aid 

Scholarships are available to deserving students. Awarded on academic merit or financial need, these grants are generally good for one trimester and renewable thereafter. Part-time teaching positions are also available on an invitation basis.

Duration of the program 

The program normally takes one year of three trimesters (full-time) or two years or six trimesters (part-time) to complete the coursework and about another year to accomplish the final requirements such as written comprehensive exam and the thesis.

A student is expected to complete all graduation requirements within a maximum residency period of eight years.

Contact Information 

Graduate Admissions Office (GAO) La Salle Hall Rm 101 2401 Taft Avenue 1004 Manila, Philippines Tel. Nos.: (632) 303-1378 (direct line) or (632) 524-4611 local 468 (trunk line) Email: [email protected] Website: [email protected]

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DOCTORAL DEGREES PHILIPPINES: List Of Doctoral Courses, Schools

Doctoral degrees philippines – list of schools offering doctoral courses in ph.

DOCTORAL DEGREES PHILIPPINES – Here is a list of the schools or universities that are offering doctoral degrees and the courses they offer.

In the Philippine educational system, there are several courses that are open for masteral and doctoral degrees. The two are usually big factors for promotion and higher compensation in the field.

Usually, the list of courses that offer doctoral degrees include medicine-related and education-related courses. A lot of graduates of these courses continue schooling right after the graduation from basic college.

Among the prominent schools in the Philippines offering doctoral degrees are De La Salle University, Ateneo de Manila, San Beda University, and University of the Philippines-Diliman or UP Diliman.

DOCTORAL DEGREES PHILIPPINES

Here is a list of the schools or universities in the Philippines offering doctoral degrees and as well as the doctoral courses they are offering based on Finduniversity.ph:

Manila Central University Caloocan City, Metro Manila

• Doctor of Medicine
• Doctor of Dental Medicine
• Doctor of Optometry
• PhD in Educational Administration

De La Salle University Manila

• Juris Doctor
• PhD in Education
• Doctor of Business Administration
• PhD in Philosophy (Regular and Ladderized)
• PhD in Psychology
• PhD in Science Education
• PhD in Biology
• PhD in Computer Science

Ateneo de Manila University Quezon City

• PhD in Philosophy
• PhD in Mathematics
• PhD in Theology

Mapua University Manila

• PhD in Electronics Engineering
• PhD in Chemistry
• PhD in Chemical Engineering
• PhD in Environmental Engineering
• PhD in Materials Science and Engineering

Philippine Christian University Manila

• Doctor of Education
• PhD in Business Management
• PhD in Religious Studies
• PhD in Development Administration
• PhD in Missiology

St. Paul University Manila Metro Manila

• Doctor of Musical Arts
• Doctor of Leadership and Governance in Health Care Organizations
• PhD in Nursing Education

De La Salle Araneta University Malabon City, Metro Manila

• Doctor of Veterinary Medicine
• PhD in Educational Management
• PhD in Management
• PhD in Agricultural Sciences
• PhD in Forestry

Lyceum of the Philippines University Manila

• Ph.D. in Business Management
• Ph.D. in Public Policy and Management
• Ph.D. in Fiscal Management

Miriam College Quezon City, Metro Manila

• Post-Graduate Certificate in Designing Education
• PhD in Environmental Management and Studies

Trinity University of Asia Quezon City, Metro Manila

• Doctor of Public Administration
• Doctor in Nursing Management

Far Eastern University Metro Manila

• Doctor of Education major in Educational Administration

La Consolacion College Manila

• Doctor in Business Administration
• PhD in Educational Psychology

AMA Computer University Quezon City

• Doctor of Information Technology

San Beda University Manila

University of the Philippines Diliman Quezon City, Metro Manila

• PhD in Communication
• PhD in Biology (by Research)

Philippine Normal University Metro Manila

• PhD in Filipino
• PhD in Mathematics Education
• PhD in Literature
• PhD in Linguistics
• PhD in Guidance and Counseling
• PhD in Curriculum and Instruction

Based on the article , University of the Philippines-Diliman is among the universities in the Philippines offering the most number of doctoral degrees.

This is a developing article. Thank you for visiting our website. Feel free to keep coming back for the updates.

5 thoughts on “DOCTORAL DEGREES PHILIPPINES: List Of Doctoral Courses, Schools”

Please giveme details on how toenrol online doctoral program specifically PNU . Thank you.

how to enrol online studies on doctoral program at PNU , i am a graduate of MA in Educational Management.

Good day! please help me on how enrol online study of Ph D in Educational Management.

Good day. I am looking for a University offering PhD. in Psychology major in Social Organization, or PhD in Social Organization. Please email me if there are available.

Thank you very much. Stay safe. Catherine.

is there an online course as PHD in educ.mgt.at pnu I am interested to enroll on line.

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Top 5 graduate jobs for accounting fresh grads in the Philippines

Mary cameron.

Which firms are the best places to launch an accounting career in the Philippines? Look no further, as we listed the best accounting firms for Filipino fresh grads.

Our latest research compares the popularity and quality of five high-ranking graduate employers.

Do you want the specifics about our methodology?  Click here to find out more.

If you're happy to trust our research, here are the top five employers in the Philippines for accounting graduates.

Each of the best accounting firms for Filipino graduates offers distinct career opportunities. However, most of them offer:

• Local careers with multinational social networks
• Meaningful employment opportunities in multidisciplinary professional services

The good news

Some of the country’s top accounting graduate employers offer more competitive salaries.  Others provide non-monetary benefits (e.g. remote work set-up).

Note the numbers, yet trust your gut

In terms of percentage points in their reviews, not much separates the top accounting firms in the Philippines.

The overall ratings for the country’s five best accounting firms range between 3.8 and 4.1 out of 5 stars. If you can’t decide based on numbers, read reviews from past and present employees, and trust your gut.

1. Isla Lipana & Co.

Isla Lipana & Co. is best known in the Philippines for its longest-running affiliation with a global accounting firm. Since 1958, the employer has been a member firm of PwC — one of the Big Four auditing firms in the world.

If there’s one word to describe Isla Lipana & Co., it would be stability. As the oldest auditing firm in the Philippines, the graduate employer has operated in Metro Manila for 100 years.

Top 100 ranking

Isla Lipana & Co. ranks 23 rd on our list of the Top 100 Employers .

Reviews - overall score of 4.0 out of 5 stars

Isla Lipana & Co. scores impressively for career opportunities, culture and values, and diversity and inclusion. These categories’ ratings ranged between 4.2 and 4.4 stars.

In terms of work-life balance, though, the firm scores 2.7 stars out of 5. Employees still provided decent marks for remuneration (3.5) and senior management (3.7).

Top 3 upsides

• Performance-based incentives and perks
• Plenty of learning opportunities in a collaborative environment
• Workplace culture focused on meritocracy

The downside

A challenging work-life balance awaits fresh grads who join Isla Lipana & Co. Workplace hours stretch beyond the typical nine-hour schedule among Filipino employees in general.

Most of Isla Lipana & Co.’s  entry-level graduate jobs are for associates and trainees. Other advertised roles include internships.

2. SGV & Co.

SGV & Co. claims to be the biggest multidisciplinary professional services firm in the Philippines. Founded in 1946, this graduate employer currently has nine offices and around 6,000 employees in:

• Bacolod City
• Baguio City
• Tejero, Cavite Province
• Cagayan de Oro City
• Clark, Pampanga Province
• General Santos City
• Makati City (head office)

In June 2002, SGV & Co. joined Ernst & Young Global Limited as a member firm. It has maintained an ISO 9001-certified assurance service line since 1996.

SGV & Co. ranks 47 th on our list of the Top 100 Employers .

Reviews - overall score of 3.8 out of 5 stars

SGV & Co. scores highest for career opportunities, with 4.6 out of 5 stars. Diversity and inclusion ranked next with 4.3 stars.

SGV & Co.’s culture and values and the firm’s senior management both rated 3.8 stars. Remuneration (2.8) and work-life balance (2.3) are the lowest scores.

• A well-known training ground for aspiring certified public accountants
• Competent and professional colleagues
• Extensive learning experience for fresh grads

The downside  

Salaries for fresh grads may be less competitive than at other firms. Long hours are also common.

SGV & Co. advertises its latest internship and graduate opportunities  here . Most fresh grads with accounting degrees join the firm as associates.

3. Deloitte Philippines

Deloitte Philippines has operated in the Philippines since 1997. As part of Deloitte Asia Pacific and Deloitte Network, the auditing firm serves clients through Navarro Amper & Co.

Deloitte Philippines also functions as Deloitte Southeast Asia’s local practice. More than 860 professionals in Cebu and Taguig provide audits, business process, financial advisory, risk advisory, and tax services.

Deloitte Philippines ranks 48 th on our list of the Top 100 Employers .

Reviews - overall score of 4.1 out of 5 stars

Deloitte Philippines rates 4.5 stars for career opportunities, diversity, and inclusion. Their culture and values scored 4.3 stars. Remuneration, senior management and work-life balance range from 3.2 to 3.9 stars.

• A possible signing bonus for hired fresh grads
• Generous benefits and compensation
• Immediate exposure to projects involving multinational clients

Aside from the common issue of an uneven work-life balance, fresh grads at Deloitte Philippines should expect limited formal training.  

Deloitte Philippines advertises the latest career opportunities and internships  here . Entry-level graduate jobs include analysts, associates and consultants.

4. EY Global Delivery Services PH

In 2015, EY Global Delivery Services PH began in the Philippines with  25 employees. Since then, the company has expanded into a 4,500-strong organization.

These employees are part of the multinational company’s global workforce of more than 300,000. EY Global Delivery Services PH provides services in Assurance, Consulting, Strategy and Transactions, and Tax.

EY Global Delivery Services PH ranks 60 th on our list of the Top 100 Employers .

EY Global Delivery Services PH scores 4.0 to 4.4 stars for career opportunities, culture and values, diversity and inclusion, remuneration and senior management.  Work-life balance at the company garnered 3.5 out of 5 stars.

• Above-average salaries and non-taxable incentives
• Opportunities to work with colleagues from other countries (e.g., Australia, Japan)
• Flexible remote-work arrangement

As you would expect, overtime is very common during peak audit season at EY Global Delivery Services.

EY Global Delivery Services PH advertises the latest graduate jobs and internships  here . Fresh accounting grads can join the company as analysts, associates and consultants.

5. KPMG R.G. Manabat & Co.

In 2007, KPMG International began operating in the Philippines through R.G. Manabat & Co. Now, the workforce has grown to more than 1,200 people working in KPMG R.G. Manabat & Co.’s offices in Cebu City, Iloilo City and Makati City.

As a member firm of KPMG International, this graduate employer is a renowned auditing firm in the Philippines, responsible for auditing many of the country’s top 1,000 corporations.

KPMG R.G. Manabat & Co. ranks 92 nd on our list of the Top 100 Employers .

Reviews - overall score of 3.9 out of 5 stars

Career opportunities at KPMG R.G. Manabat & Co. garners the highest employee score, with 4.6 out of 5 stars. Conversely, the firm scored 2.7 stars for work-life balance.

The ratings for culture and values, diversity and inclusion, remuneration and senior management ranged from 3.1 to 4.3 stars.

• Flexible workplace hours
• Fulfilling responsibilities for career-driven fresh grads
• Multicultural learning through interactions with different clients and experienced colleagues

Fresh grads at KPMG R.G. Manabat & Co. should be ready to work long hours.

KPMG R.G. Manabat & Co. advertises its latest graduate job opportunities  here . Fresh grads can start their accounting careers as analysts or associates.

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How to Earn a PHD in Accounting

Last Updated: February 6, 2023 References

This article was co-authored by Felipe Corredor . Felipe is a Senior College Admissions Consultant at American College Counselors with over seven years of experience. He specializes in helping clients from all around the world gain admission into America's top universities through private, one-on-one consulting. He helps guide clients through the entire college admissions process and perfect every aspect of their college applications. Felipe earned a Bachelor's Degree from the University of Chicago and recently received his MBA. There are 21 references cited in this article, which can be found at the bottom of the page. This article has been viewed 73,401 times.

A PhD in accounting is an ideal academic path if you intend to teach at a university or conduct serious research. Getting into a PhD program in this field requires a minimum of a bachelor's degree, although some programs prefer applicants with a graduate degree. Finishing a doctorate in accounting usually takes four to five years, and involves taking the required courses, writing a dissertation and, passing a comprehensive exam.

Completing Requirements for a PhD Program in Accounting

• Check the prerequisite list of the specific program you’re interested in applying to. If you are unsure, contact the university department directly with your questions. This can help you see if the classes you took at one school will transfer to another university.
• Common perquisites include linear algebra, multivariate calculus, and an understanding of integration and differentiation. An MBA-level statistics course is a good class to take as well.

• Earning a master’s will also make your university application much stronger.
• In addition to earning a master’s, some programs prefer applicants to have worked or conducted research in the accounting field prior to applying. For instance, a job as a CPA or independent auditor could strengthen your understanding of the field.

• The GRE is a general proficiency test covering verbal reasoning, quantitative reasoning, and analytical writing. [4] X Trustworthy Source Educational Testing Service Educational and testing assessment organization responsible for administering various standardized exams, such as the GRE and the TOEFL Go to source The test lasts about four hours, including short breaks allowed between the test sections. There are a variety of test prep materials available for free at https://www.ets.org/gre/revised_general/prepare/ . You can take either a paper-based or computer-based test, and sign up for either online at https://www.ets.org/gre/revised_general/register/centers_dates/ .
• The GMAT is a general proficiency test covering analytical writing, integrated reasoning, quantitative problem solving, and verbal comprehension. The exam lasts 3.5 hours. [5] X Research source There are a variety of test prep materials available online at http://www.mba.com/us/the-gmat-exam/prepare-for-the-gmat-exam.aspx . You could also check out your local library or bookstore for GMAT handbooks and sample tests. To sign up to take the GMAT, visit https://accounts.gmac.com/Account/Register .

Applying to a PhD Program

• Decide what type of research you want to do -- archival, experimental or behavioral, or analytical -- and commit to it in your personal statement before applying to a school. [7] X Research source To get a better idea of what type of research is available, read some current academic literature and meet with the professors at the school(s) you’re thinking of applying to.
• Later, you can incorporate a modified version of your personal statement along with your university application. Add information about why or how the particular PhD program you’ve applied to will help you meet the goals you expressed in your personal statement. Follow the doctoral program's guidelines for word length and content.

• Whatever school you choose, ensure its program offers the necessary coursework and will provide you with the experience you want to help you meet your future goals.
• You should also look at requirements for obtaining a PhD at the various schools. Do they expect students to graduate in three years? Two years? What classes and skills does the program emphasize?

• Explain why you need the letter, and why you’re asking for the particular professor’s advice. For instance, you might explain to a favored professor that he or she inspired you to continue developing your understanding of accounting, and you’re now following up on their advice by pursuing a PhD.

Being a Good Student

• Additionally, stay late once in a while. Stick around to talk to students you’re teaching, or put in some extra time on your dissertation.
• Show up on at least one day during the weekends, too. Vary the time you go to campus on weekends so that you see many different professors (and many different professors see you).

• Presentation experience looks great on a resume.
• Even if you can’t present at a conference, you should attend as many as you can to keep up with current research and meet your fellow accounting colleagues.

Completing the PhD Program in Accounting

• Most PhD programs require two years of coursework, though some require three years. [18] X Research source

• To prepare for the comps, write a brief (one page) summary of each academic article you read during your seminars and classes. Summarize the main argument or question the author is tackling, as well as his or her findings and conclusion.

• You may have suggested the topic you want to work on in your initial application to the university. Don’t feel obligated to stick to that exact topic, since other issues or problems in accounting might spark your interest as you progress in your program. However, ensure that whatever topic you select is one that you’ll be able to receive guidance on from your academic advisor.
• Current trends in accounting encourage PhD students to pursue positivist (non-theoretical) research on subjects relating to the influence of accounting practices on global markets. [19] X Research source

• You might begin by drafting an outline of your dissertation on the topic of tax evasion. Perhaps you’ll break the dissertation down into various subtopics or chapters, each focused on a particular issue or question related to tax evasion such as the ethics of tax evasion, the law regarding tax evasion, and the future directions accountants that investigate tax evasion could pursue.
• Decide when you want each chapter completed and give yourself a certain number of hours each week to work on the dissertation.
• If you're conducting research at a far-away archive, ask the archive or its parent institution if they offer funding for visiting scholars. Alternately, contact the head of your own school's accounting department about getting travel funds.

• Use academic literature databases like Corporate Information ( http://www.corporateinformation.com/ ), EconLit ( https://www.aeaweb.org/econlit/ ), and Research Papers in Economics ( http://repec.org/ ) to look for useful academic resources.
• Examine raw data relevant to your topic. There are man sources of raw data that you can use to develop your dissertation, including stock prices, financial statements, and mathematical proofs. [22] X Research source
• Think about the sources that would be most useful to you and ask your academic advisor for advice as to where you might look for more information.
• If you’re interested in experimental research, you will need to arrange controlled experiments with people to probe questions related to accounting. For instance, perhaps you want to find out how much people know about different types of investments. You could conduct oral interviews or administer surveys asking specific questions about the differences between IRAs, Roth IRAs, stocks, and mutual funds.

• Ensure you obtain permission before recording potential interview subjects.

• The front portion of the dissertation should be used to ground your research process by demonstrating how your research relates to the other academic publications in the field. For instance, if you write about managerial accounting, you should read as much as possible in the academic literature about managerial accounting, including past PhD theses. Use prior studies to give meaning to your own work by demonstrating that your dissertation is exploring new territory. [26] X Research source
• You should end the introduction with a specific statement outlining your argument, and a summary of each chapter or section of your dissertation.
• The body of the dissertation lays out your main findings. Each chapter should look at a specific topic relating to the larger issue you're examining. For instance, if you write about managerial accounting, you might use each chapter to examine accounting practices in several different large firms within a single industry. The chapters would offer in-depth information comparing and contrasting the different accounting practices with each other.
• Conclude your dissertation with a final section summarizing your findings overall and suggesting new directions or solutions to the topic you've examined. Include raw data -- stock prices, interview transcripts or surveys, and other documents -- in an appendix.
• During your writing process, submit chapters or portions of the dissertation to your academic advisor for review. Use his or her feedback to shape your dissertation.
• After completing the dissertation, you must present your dissertation before a departmental committee. The committee will ask you probing questions about your research process and findings. Talk to your academic advisor about how you can best prepare for the questions you might be confronted with.

Expert Q&A

• Make regular appointments with your academic advisor to form a relationship with them, as this can be of extreme importance. Thanks Helpful 0 Not Helpful 0

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Thanks for reading our article! If you'd like to learn more about earning a PhD, check out our in-depth interview with Felipe Corredor .

• ↑ http://goingconcern.com/post/what-you-need-know-about-getting-accounting-phd-program
• ↑ http://goingconcern.com/post/whats-getting-phd-accounting-really-all-about
• ↑ http://www.kellogg.northwestern.edu/departments/accounting/programs/phd_program/apply.aspx
• ↑ https://www.ets.org/gre/revised_general/about/content/
• ↑ http://www.mba.com/us/the-gmat-exam/gmat-exam-format-timing.aspx
• ↑ http://www.journalofaccountancy.com/news/2009/mar/pursuingaphdinaccounting.html
• ↑ http://www.haas.berkeley.edu/Phd/academics/index.html
• ↑ http://goingconcern.com/post/five-tips-first-year-accounting-phd-candidates
• ↑ http://goingconcern.com/post/five-tips-first-year-accounting-phd-candidates/
• ↑ https://books.google.com/books?id=0NZLQlBEpnAC&lpg=PA14&pg=PA13#v=onepage&q&f=false
• ↑ http://www.terry.uga.edu/phd/concentrations/accounting
• ↑ https://gpae.wcu.edu/Vol6/Reading_and_Understanding_Academic_Research.pdf
• ↑ https://books.google.com/books?id=0NZLQlBEpnAC&lpg=PA14&pg=PA14#v=onepage&q&f=false
• ↑ http://www.chappellseminars.com/basic-rules-of-composing-an-accounting-dissertation-topic.htm

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Accounting in the Philippines: Overview for businesses .

Accounting standards

The financial year-end, bookkeeping, annual financial statements, audit & compliance, appointing auditors, annual reports, penalties for non-compliance, tax accounting, acclime helps you set up, manage & advance your business in the philippines and beyond..

It’s important that all Philippine corporations follow the approved accounting standards and have fair and true financial statements to demonstrate the financial status of the company.

In this article, we will go over the fundamentals of accounting in the Philippines and break down the accounting requirements that businesses must meet to stay compliant.

The Philippine Accounting Standards (PAS)/Philippine Financial Reporting Standards (PFRS) is the new set of Generally Accepted Accounting Principles (GAAP) issued by the Accounting Standards Council (ASC) to govern the production of financial statements.

These standards are based on the revised International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) issued by the International Accounting Standards Board (IASB).

The adoption of the new set of standards is aimed at enhancing transparency, fairness and accuracy in financial reporting.

All entities with public accountability are subject to Philippine standards. This comprises:

• All financial institutions including banks, security brokers, mutual funds, pension funds, insurance companies, and investment banking entities
• Public utilities
• Entities with the securities in process of listing or that have already been listed in a public market
• Other economically significant entities with total assets of at least 250 million PHP (5 million USD) or liabilities of at least 150 million PHP (3 million USD)

The fiscal year for all branches, instrumentalities, subdivisions, departments, offices, bureaus, and agencies of the Government of the Republic of the Philippines, including government-controlled or owned corporations, runs from January 1 to December 31 of each calendar year.

To comply with the government requirements, all Philippine corporations are expected to maintain proper accounts and records on an annual basis.

Bookkeeping ensures that all financial transaction records are up-to-date, accurate, and complete. Once the bookkeeping is complete, balance sheets and income statements can be issued.

According to the Philippines’ Bureau of Internal Revenue (BIR), every business should keep and maintain six books on a regular basis:

• Journal – is used to keep records of all the accounting entries in chronological order before the transactions are submitted to General Ledger.
• Subsidiary purchases journal – is used to keep records of all cash and credit purchases of services and goods. A Subsidiary Purchases Journal keeps track of information about purchasing transactions. 
• Subsidiary sales journal – is used to keep a detailed record of all sales transactions. The information contained in this journal is a summary of customer-issued invoices. This journal primarily keeps track of receivables; hence, cash sales are not recorded in the sales log.
• General ledger – is used to keep account information needed to generate the company’s financial statements. Data in the general ledger is organised by types into accounts for revenues, assets, expenses, equity, and liabilities.
• Cash receipts book – is used to keep a comprehensive record of all cash inflows to a corporation, such as cash sales and collections of accounts receivable.
• Cash disbursements book – is used to keep a record of all financial transactions made by a business before they are recorded in the general ledger. It includes payments of payables and disbursements for cash purchases.

Unless your corporation is an exempt business under Philippine law, you must compile, audit and file audited financials every year, in the form of an Annual Financial Statement (AFS), with both the BIR and the SEC- two key regulating agencies for finance and tax compliance of businesses in the Philippines.

The major purpose of the submission of the AFS is to ensure that the Philippines businesses present a clear and accurate picture of their financial and compliance activities.

Accounts must be audited for companies with gross yearly earnings over 3 million PHP (61,760 USD). Unaudited financial statements can be used to file tax returns for companies with annual sales of less than 3 million PHP (61,760 USD).

Several government regulatory agencies have the authority to impose additional reporting obligations. These regulatory agencies are:

• Securities and Exchange Commission (SEC)
• The Bangko Sentral ng Pilipinas (BSP)
• Insurance Commission (IC)
• Professional Regulatory Board of Accountancy (PRBOA)
• Professional Regulation Commission (PRC)

Regulated entities, such as public utilities, insurance companies, banks, and corporations, must submit audited financial statements to their respective government regulatory body in addition to reporting with the SEC.

In addition, Rule 68 of the Securities Regulation Code (SRC) stipulates the reporting requirements for the following entities:

• Regional headquarters of foreign businesses that have a total revenue exceeding 1 million PHP (20,590 USD)
• Branch offices of foreign businesses with capital exceeding 1 million PHP (20,590 USD)
• Stock corporations with paid-up capital of exceeding 50,000 PHP (1,029 USD)
• Non-stock corporations with assets exceeding 500,000 PHP (10,294 USD) and gross annual revenue of 100,000 PHP (2,058 USD)

All companies must submit an auditor’s report provided by an independent certified public accountant (CPA) along with their financial statements. The auditor must be appointed by the board of directors of the corporation and according to the SEC requirement, external auditors must be rotated every five years.

After the auditor’s services have been used for five consecutive years, the same auditor cannot engage in the auditing process for two years in most cases.

All businesses, regardless of size, are required to generate their documents in Tagalog, in addition to English and Spanish.

Businesses must retain their accounting books, which include a ledger and a journal (or their equivalents). The Philippine Stock Exchange requires dealers in securities to maintain their records for six years, however, the majority of local government agencies may require keeping the records for only up to five years.

Accounting records must also be kept in Philippine Pesos, or a ‘functional currency’ permitted by the SEC and the BIR if used in its operations.

The BIR has the authority to inspect a company’s financial records for up to three years from the date of submission.

If a corporation fails to file a return on time, it will be assessed a 25% surcharge on the tax due, plus a 12% interest rate per year. Companies who wilfully fail to file their return or purposefully submit fraudulent returns face a 50% surcharge on the basic tax due.

To know more about the tax accounting and compliance requirements in the Philippines, visit our Taxation in the Philippines: Introduction for businesses, where we cover this topic in detail.

The requirements listed above must be met and performed correctly in order to comply with the rules and regulations of accounting in the Philippines and to avoid penalties. That is why it is essential to have a skilled accounting team or a specialist with a thorough understanding of the local accounting protocols. They will assist you to ensure that all the statutory and legal obligations are met. Also, they will make sure your business books are in perfect order, and you are in not in any violation.

To help you with your accounting needs, we recommend working with Acclime, and we guarantee that our team of experts will ensure that your accounting function is running as efficient as possible.

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About Acclime .

Acclime is Asia’s premier tech-enabled professional services firm. We provide formation, accounting, tax, HR and advisory services, focusing on delivering high-quality outsourcing and consulting services to our local and international clients in the Philippines and beyond.

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BS in Management Accounting in the Philippines

• Read about the BS in Management Accounting course: Start reading >>

Find Management Accounting schools

Program overview.

The Bachelor of Science in Management Accounting is a four-year degree program that provides students with knowledge and skills in management. It includes discussions on the systems, procedures, and policies relevant to company management and decisions. The program also aims to produce globally competitive students who are capable of applying both accounting and management techniques.

Recommended Senior High School Strand

Students who want to pursue a degree in Management Accounting are encouraged to take the Accountancy, Business, and Management (ABM) strand. This strand provides the basic concepts of business and financial management, and corporate operations which will be helpful in their college journey.

Subjects and Curriculum

• Fundamentals of Accounting
• Principles of Organization & Management
• Management of Accounting Synthesis
• Quantitative Technical In Business
• Law on Business Organizations
• Advanced Financial Accounting & Reporting

Admission Requirements

Qualifications

• The student must be a high school graduate. However, if they were not able to graduate high school, they may opt to take the Alternative Learning System (ALS) and pass the Philippine Educational Placement Test (PEPT) to qualify for college; the availability of courses for PEPT passers depend on the university.
• The students must pass the College Admissions Test of the university.

Basic Requirements

• Form 138 - High School Report Card (Original and Photocopy)
• Recommendation letter from High school principal and guidance counselor
• Most recent medical and dental health record
• Copy of NSO Certified birth certificate
• Certificate of Good moral character
• Copy of honorable dismissal
• Copy of high school diploma
• (1) Latest 2”x2”ID Picture

Program Outcome

Graduates of BS in Management Accounting are expected to be able to:

• Execute strategic management
• Show quantitative problem-solving abilities
• Use analytical abilities to solve accounting related problems
• Interpersonal and Communication Skills
• Knowledgeable of Business Fundamentals

On-The-Job Training/Internship

During the fourth year of the program, students are usually required to attend an On the Job Training (OJT) in relevant workplaces such as corporate and auditing companies.

Students are given the opportunity to apply their knowledge and skills in an actual work setting. Usually, universities require them to submit a written report on their tasks, learning experiences, and hours rendered. Their work performance will also be evaluated by their immediate managers and will be submitted to their respective OJT coordinator. The number of hours required may differ in each university.

To become a Certified Management Accountant (CMA), a graduate should have an active membership in the Institute of Certified Management Accountants (ICMA) then pass the first and second part of the CMA exam. 

Career Opportunities

Graduates of BS in Management Accounting may pursue a career path in any corporate and auditing companies. They may apply as a management accounting staff, internal auditor, risk management officer, tax accounting staff, management trainee, credit investigators, financial analyst, budget analyst, credit analyst, and financial adviser.

Find schools offering BS in Management Accounting:

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• BS in Business Administration
• BS in Accountancy
• BSBA in Financial Management
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