Accounting - Research

The Department of Accounting at Queen's Business School brings together expertise in accounting, accounting change, budgeting, governance, performance management and reporting in not-for-profit and public sector organisations. It prides itself on research-led teaching and offers its research students experience as teaching assistants in a variety of undergraduate courses.



Aside from gaining close research advice and direction from their supervisors and other academics in the Department of Accounting, Accounting research students benefit from attending the Group’s various research seminars, which attract leading academics from around the world. Students also present their work at these events, gaining invaluable advice and preparation for the academic job market.



The research strengths of the Department of Accounting at Queen’s Business School range from accounting change to accounting education, and from performance measurement to financial accounting, using both quantitative and qualitative research techniques.



In particular, over a period of years, the Department for Accounting at Queen’s Business School has developed critical research mass, expertise, networks and reputation in the areas of:



• Accounting and reporting, accounting change, governance and performance management in not-for-profit organisations

This research, which has focused particularly on performance reporting, stakeholder engagement and reporting frameworks, has facilitated an enhanced understanding of the not-for-profit sector, including the appropriateness of accounting and reporting practices adopted by not-for-profit organisations. The Department of Accounting is keen to work with PhD students interested in undertaking not-for-profit-related research, including research associated with social enterprise organisations.



• Accounting, budgeting and accounting change in public sector organisations

Research is this area has included comparative international analysis, particularly with respect to the accounting and finance changes that often accompany moves towards ‘modernisation’. The Department of Accounting welcomes applications from prospective PhD students interested in undertaking research into issues related to public sector accounting and reporting.

Graduate

Normally a UK 2.1 Honours degree (or equivalent qualification acceptable to the University) and a UK Master’s degree in a relevant discipline with a final result of 60% (or equivalent qualification acceptable to the University). In cases where applicants have not completed a Master's degree, applications may be considered where applicants hold a 1st class Honours undergraduate degree from a high-ranking, research focus university and have demonstrated an ability to conduct academic research.



International Students

For information on international qualification equivalents, please check the specific information for your country at https://www.qub.ac.uk/Study/international-students/your-country/



English Language Requirements

Evidence of an IELTS* score of 7.0, with not less than 6.0 in any component, or an equivalent qualification acceptable to the University is required (*taken within the last 2 years).



International students wishing to apply to Queen's University Belfast (and for whom English is not their first language), must be able to demonstrate their proficiency in English in order to benefit fully from their course of study or research. Non-EEA nationals must also satisfy UK Visas and Immigration (UKVI) immigration requirements for English language for visa purposes.



For more information on English Language requirements for EEA and non-EEA nationals see: www.qub.ac.uk/EnglishLanguageReqs.



If you need to improve your English language skills before you enter this degree programme, INTO Queen's University Belfast offers a range of English language courses. These intensive and flexible courses are designed to improve your English ability for admission to this degree.

How to Apply

Apply using our online Postgraduate Applications Portal and follow the step-by-step instructions on how to apply.



Find a supervisor

If you're interested in a particular project, we suggest you contact the relevant academic before you apply, to introduce yourself and ask questions.



To find a potential supervisor aligned with your area of interest, or if you are unsure of who to contact, look through the staff profiles at https://www.qub.ac.uk/courses/postgraduate-research/find-a-phd-supervisor/?school=Queen%27s%20Business%20School



You might be asked to provide a short outline of your proposal to help us identify potential supervisors.

Registration is on a full-time or part-time basis, under the direction of a supervisory team appointed by the University.



Students will be expected to submit their thesis at the end of three years of full-time registration for PhD, or two years for MPhil (or part-time equivalent).

Entry Year: Academic Year 2026/27

Career Prospects

The School has a proven track-record of placing its PhD graduates in tenure-track research and teaching posts at top universities in the UK and elsewhere.

Research information


Associated Research

Accounting and performance measurement in multinational companies

Accounting quality and corporate governance

Accruals accounting in public sector organisations

Ethics and accounting education

Governance in charities

Management/accounting change in the public sector

Performance measurement/management in charities

Performance measurement/management in public sector organisations

Private Finance Initiative (PFI) contracts and Public-Private Partnerships (PPP)

Short-termism and corporate governance

Use of the case study approach in accounting education