Accounting - Research

Overview

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.



Course structure

There is no specific course content as such. Students are expected to take research training modules that are supported by the School, which focus on quantitative and qualitative research methods. Students are also expected to carry out their research under the guidance of their supervisors.



Over the course of study students can attend postgraduate skills training organised by the Graduate School.



Students will normally register, in the first instance, as an ‘undifferentiated PhD student’, which means that they have satisfied staff that they are capable of undertaking a research degree. The decision as to whether students should undertake an MPhil or a PhD is delayed until they have completed ‘differentiation’.



Differentiation takes place about 9 months after registration for full time students and about 18 months for part time students. Students are normally asked to submit work to a panel of up two academics and this is followed up with a formal meeting with the ‘Differentiation Panel’. The Panel then make a judgement about the student’s capacity to continue with their study. Sometimes students are advised to revise their research objectives or to consider submitting their work for an MPhil qualification rather than a doctoral qualification.



To complete with a doctoral qualification students are required to submit a thesis of approximately 80,000 words and attend a viva voce [oral examination] with an external and internal examiner to defend their thesis.



A PhD programme runs for 3-4 years full-time or 6-8 years part-time. Students can apply for a writing up year should it be required.



The PhD is open to both full and part time candidates and is often a useful preparation for a career within academia or industry.



Full time students are often attracted to research degree programmes, because they offer an opportunity to pursue in some depth an area of academic interest.



The part time research degree is an exciting option for those already working in the accounting field who are seeking to extend their knowledge on an issue of professional interest. Often part time candidates choose to research an area that is related to their professional responsibilities.



If students meet the Entry Requirements, the next step is to check whether supervision is available in the chosen area as students are only accepted if expert research supervision can be offered in the chosen area. Therefore, the research question needs to engage with the research interests of one of our staff.



Undertaking a PhD is a substantial commitment, and the research proposal is an important part of the application process. Thus, given the importance of the research proposal in the application process, applicants are encouraged to take time in preparing their proposal. In addition, applicants should read the information about studying and applying for a PhD in Queen's Management School at:



http://www.qub.ac.uk/schools/QueensManagementSchool/Study/PostgraduateResearch/



More specifically, information in relation to undertaking a PhD in Accounting is available at:



https://www.qub.ac.uk/courses/postgraduate-research/accounting-phd/

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.

Mode of study/duration

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: 2024/25

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