Doctor of Philosophy in Accounting program aims to produce field experts who have in-depth knowledge and high skills in the field of accounting in general or a choice of accounting sub-fields namely Financial Accounting, Management Accounting and Financial Management through research. This provides opportunity to resolve current issues and problems as well as contribute to the development of the industry. Graduates of this program can obtain suitable employment in various institutions and industries in the field of accounting and are able to apply the skills learned to be used in current fields of employment that require the process of obtaining data, analyzing, formulating and improving policies from time to time