The Doctoral Program in Accounting Science (PDIA) was established in 2009 in accordance with the Decree of the Chancellor of Airlangga University Number 819/H3/KR/2009. PDIA accepts prospective students graduating from the master's program with a Masters in Accounting/Management/Finance background. PDIA lasts for 6 semesters with 50 credits to give its graduates a Dr/Doctorate degree.

STUDY PROGRAM SPECIFICATIONS

Graduates Profile

1. Scientist: an individual who pursues the profession as a lecturer at a university in both theory and research aspects in the field of accounting.
2. Researcher: individuals who conduct research using both quantitative and qualitative scientific methods to solve problems in the field of accounting and or the development of accounting science and technology.
3. Consultant: professionals who provide advisory services in accounting-related fields, either run independently or work in an advisory company and deal with service users in the accounting field at the same time.

GRADUATE LEARNING ACHIEVEMENTS

Learning outcomes for graduates of the Doctoral Program in Accounting, Faculty of Economics and Business, Airlangga University, consist of:

CPL1: Able to develop concepts and theories in the field of accounting and related science based on the correct scientific philosophy.

CPL2: Able to design and carry out research with the right methodology as well as analyze and interpret data accurately and honestly.

CPL3: Able to give consideration, formulate, and formulate solutions to various practical accounting problems.

Each graduate learning achievement includes four elements: Attitude, General Skills, Special Skills, and Knowledge. The Attitude and General Skills element refers to the SN-Dikti (Attachment of Permendikbud Number 3 of 2020) and the specificity of Airlangga University, while the Special Skills and Knowledge element refers to the IQF qualification level. In more detail, it is described as follows:

1. Attitude

S.1. Fear of God Almighty and able to show a religious attitude;

S.2. Upholding human values ​​in carrying out duties based on religion, morals and ethics;

S.3. Contribute to improving the quality of life in society, nation, state, and the progress of civilization based on Pancasila;

S.4. To act as citizens who are proud and love their homeland, have nationalism and a sense of responsibility to the state and nation;

S.5. Appreciate the diversity of cultures, views, religions, and beliefs, as well as the opinions or original findings of others;

S.6. Cooperate and have social sensitivity and concern for society and the environment;

S.7. Obey the law and discipline in the life of society and the state;

S.8. Internalize academic values, norms, and ethics;

S.9. Demonstrate a responsible attitude towards work in their area of ​​expertise independently;

S.10. Internalize the spirit of independence, struggle, and entrepreneurship; and

S.11. Realizing excellence based on religious morals (excellence with morality)

2. General Skills

KU.1. Able to discover or develop new scientific theories/conceptions/ideas, contribute to the development and practice of science and/or technology that pays attention to and applies humanities values ​​in their field of expertise, by producing scientific research based on scientific methodology, logical, critical, systematic, and creative;

KU.2. Able to compile interdisciplinary, multidisciplinary or transdisciplinary research, including theoretical studies and/or experiments in the fields of science, technology, art and innovation as outlined in the form of dissertations, and papers that have been published in reputable international journals;

KU.3. Able to choose research that is appropriate, current, advanced, and provides benefits to mankind through an interdisciplinary, multidisciplinary, or transdisciplinary approach, in order to develop and/or produce problem solving in the fields of science, technology, art, or society, based on the results of studies on availability of internal and external resources;

KU.4. Able to develop a research roadmap with an interdisciplinary, multidisciplinary, or transdisciplinary approach, based on a study of the main research objectives and their constellation on broader targets;

KU.5. Able to formulate scientific, technological or artistic arguments and solutions based on a critical view of facts, concepts, principles, or theories that can be accounted for scientifically and academically ethically, and communicate them through the mass media or directly to the public;

KU.6. Able to demonstrate academic leadership in the management, development and guidance of resources and organizations under their responsibility;

KU.7. Able to manage, including storing, auditing, securing, and retrieving research data and information under their responsibility; and

KU.8. Able to develop and maintain collegial and peer relationships within their own environment or through collaborative networks with research communities outside the institution.

3. Knowledge

P.1. Able to develop concepts, theories, methods, and/or philosophies in the field of accounting which include, among others, financial accounting, management accounting, behavioral accounting, auditing, capital market accounting, through research (scientists, researchers, consultants).

P.2. Able to develop concepts, theories, methods, and/or philosophies in other fields of science related to accounting to support research in accounting, including statistics, strategic management, and information technology management (scientists, researchers, consultants).

4. Special Skills

KK.1. Able to develop knowledge and technology in the field of accounting or professional practice through research, to produce creative, original, and tested work (Scientist, Researcher)

KK.2. Able to manage, lead, and develop research and development that is beneficial for the benefit of mankind, and able to gain national and international recognition (Scientist, Researcher)

KK.3. Able to solve problems and provide advice in the field of accounting through an inter, multi, and transdisciplinary approach (Consultant)

KK.4. Able to develop and maintain collegial and peer relationships within their own environment or through collaborative networks with communities of scientists, researchers, or consultants outside the institution (Scientists, Researchers, Consultants)