“Aiming to produce graduates with knowledge and expertise in taxation”
– To produce academics, researchers and high-level executives with professional quality and ethics, who can create innovations and new knowledge for the development of organizations and the country.
– There are teaching staff with expertise and experience in each subject from the government, private sector, institutes and associations related to that subject.
– There are research advisors who provide close consultation during the thesis preparation.
– Registered accountants can count the hours of continuous professional development (CPD).
– Accepting both those who have completed a Master’s degree in Accounting or equivalent and other related fields.
*Additional credit fee for basic subjects (if any) 3,000 baht/subject
Course Structure
The Doctor of Philosophy Program in Accounting, Faculty of Accountancy, Sripatum University, aims to produce doctoral graduates who are accounting administrators, accounting scholars, and researchers with the following characteristics:
– Have leadership skills, knowledge, skills, expertise and experience in applying accounting knowledge to professional work.
– Have knowledge of information and communication technology and have skills in seeking in-depth knowledge at national and international levels, using innovation and modern technology as tools to help manage accounts for maximum efficiency and effectiveness.
– Have a broad vision in accounting management in line with the current changing social, economic and political conditions.
– Have morality and ethics in the accounting profession and can use the principles of good governance in accounting management until the organization achieves its goals.
– Have knowledge and skills in conducting research on accounting topics, creating new knowledge or innovations in accounting, and being able to apply research results to benefit the development of organizations and responsible agencies.
The Doctor of Philosophy program has been approved by the Office of the Higher Education Commission. Attachments
The course has been certified for qualifications for the benefit of being employed and appointed as a civil servant teacher and personnel – Attached file
The Office of the Higher Education Commission (OHEC) has acknowledged the Doctor of Philosophy Program in Accounting (Revised Curriculum 2015) – Attachments
Course Structure
Emphasis on research with a high quality dissertation that leads to academic and professional advancement. A dissertation of not less than 48 credits is required.
course
Remedial Course (not counting credits)
Credits (lecture-practice-self-study)
| Course Code | Course Name | Credits |
|---|---|---|
| ACT602 | International Academic Reading, Writing and Presentation (International Academic Reading, Writing and Presentation) | NC |
| ACT603 | Contemporary Accounting (Contemporary Accounting) | NC |
| ACT606 | Advanced Statistics for Research (Advanced Statistics for Research) | NC |
Required Course ( 3 credits )
Credits (lecture-practice-self-study)
| Course Code | Course Name | Credits |
|---|---|---|
| ACT710 | Advanced Accounting Research Methods (Advanced Research Methodology in Accounting) | 3(3-0-9) |
Elective Course ( 9 credits )
Credits (lecture-practice-self-study)
| Course Code | Course Name | Credits |
|---|---|---|
| ACT720 | Financial Accounting and Management Accounting Research Seminar (Seminar in Financial Accounting and Managerial Accounting Research) | 3(3-0-9) |
| ACT721 | Seminar on Auditing and Internal Auditing Research (Seminar in Auditing and Internal Auditing Research) | 3(3-0-9) |
| ACT722 | Seminar on Accounting System and Accounting Information System Research (Seminar in Accounting System Design and Accounting Information System Research) | 3(3-0-9) |
| ACT723 | Tax Research Seminar (Seminar in Taxation Research) | 3(3-0-9) |
| ACT724 | Corporate Governance Research Seminar (Seminar in Corporate Governance Research) | 3(3-0-9) |
| ACT725 | Seminar on Special Topics in Accounting Research (Seminar in Special Topics of Accounting Research) | 3(3-0-9) |
Other categories ( Others)
Credits (lecture-practice-self-study)
| Course Code | Course Name | Credits |
|---|---|---|
| QEA700 | Written Qualification Examination (Written Qualifying Examination) | NC |
| QEA701 | Oral Qualification Examination (Oral Qualifying Examination) | NC |
| ACT898 | Thesis (Thesis) | 48 |
| ACT899 | Thesis (Thesis) | 36 |
Applicant Qualifications
Master’s degree in Accounting or equivalent
A person who has completed a Master’s degree in Accounting or equivalent from an accredited domestic or international educational institution and has a cumulative GPA of not less than 3.25 at the Master’s level, or a person who has at least 5 years of work experience related to the field of accounting and has English test scores according to the criteria set by the Higher Education Commission.
This depends on the discretion of the curriculum management committee. Students may be required to study additional accounting fundamental courses.
Graduates in other related fields
A person who has completed a master’s degree in a related field from an accredited domestic or international educational institution and has a cumulative grade point average of not less than 3.25 in the master’s degree program and has at least 5 years of work experience related to the accounting field and has English test scores that meet the criteria set by the Higher Education Commission.
This depends on the discretion of the curriculum management committee. Students are required to study additional basic accounting courses.
Student selection
In accordance with Sripathum University regulations on graduate studies.
Course Name
– Senior executives of the organization
– Self-employed persons, such as owners of accounting offices
– Consultants such as accounting and financial consultants, management accounting, auditing, internal auditing, taxation, and accounting information consultants.
– Lecturers in vocational and higher education institutions, both public and private, etc.
The Faculty recognizes the importance of producing graduates with knowledge, ability, expertise, vision, and the ability to work at an international level, especially in the ASEAN region, efficiently and effectively. Therefore, there is cooperation with organizations, professional associations, government agencies, and both domestic and international business sectors.
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