The offering of this Doctor of Philosophy Degree Program in Accounting Education is intended to produce Doctor of Philosophy Degree graduates who have high knowledge and skills acquired through research during thesis preparation. Research conducted in the field of accounting education is aimed at resolving issues, or the development of new methods or the expansion of existing theories or any study that achieves the prescribed Doctor of Philosophy level standards. Graduates are able to conduct research in a planned manner to contribute innovative ideas to be presented and disseminated to the educational community. This will produce graduates with extensive knowledge and competence in the discipline of Accounting Education.