PhD (Accounting)


This programme offers rigorous research training in accounting theory, methodologies, and analysis to produce scholars capable of contributing to best practices and trends in the field of accounting.

Programme Code: (R/344/8/0470)(MQA/FA8650)(09/28)
Programme Mode: Flexible
Intakes: March | September

To qualify for PhD (Accounting), applicants must possess one of the following qualifications:

  • > A Master’s Degree [Level 7, Malaysian Qualifications Framework (MQF)] in related fields as accepted by the PBS Senate; or

  • > A Master’s Degree (Level 7, MQF) in non-related fields as accepted by the PBS Senate, subject to having relevant working experience and rigorous internal assessment; or

  • > A Master’s Degree (Level 7, MQF)  in non-related fields as accepted by the PBS Senate and without relevant working experience, subject to passing pre-requisite courses; or

  • > Other qualifications equivalent to a Master’s Degree (Level 7, MQF) recognised by the Malaysian government.

Note: In compliance with the latest regulatory requirements ( – please refer to pages 38 & 39) students are required to complete a Pre-Requisite Course (PRC). It is compulsory for students to attend and pass this course before/while pursuing their studies at PBS. The purpose of this course is to equip the students with basic business knowledge in order to prepare them for the programme and students are required to pay a fee of RM 500.00 before registering for PRC. Applicable to those who do not have a business or management background. (Not applicable to exchange students).

English Language Requirements

English Competency TestType of ExaminationMinimum Score
Test of English as a Foreign Language (TOEFL)Paper-based Test (PBT)550
Test of English as a Foreign Language (TOEFL)Internet-based Test (IBT)60
International English Language Testing System (IELTS)IELTSBand 6.0
Malaysian University English Test (MUET)MUETBand 4.0
PEARSON TEST OF ENGLISHPTE Academic/PTE Academic (Online)59
ELSCertified Intensive English Programme Level (CIEP Level)109

Download Programme Brochure

Frequently Asked Questions

List of Researchers

View Other Programmes

Disclaimer: This information was updated on 11 June 2024.

PBS reserves the right to change all information at any time without prior notice