A Brief History of the Doctoral Program in Accounting, Faculty of Economics and Business, Udayana University

The Doctoral Program in Accounting (PDIA) was established based on the Decree of the Minister of Education, Culture, Research, and Technology of the Republic of Indonesia No. 255/E/O/2021, dated June 18, 2021, concerning the Authorization to Establish the Doctoral Program in Accounting at Udayana University. Accordingly, the implementation of the PDIA officially began in the Odd Semester of the 2021/2022 Academic Year.

The establishment of PDIA at the Faculty of Economics and Business, Udayana University (FEB Unud) aims to advance scientific development through rigorous research in the field of accounting. Initially grounded in a normative approach, accounting research later evolved toward a positive (empirical) approach, and subsequently adopted a mixed-methods approach, particularly within two major research clusters: market-based accounting research and behavioral research in accounting, both of which are no longer mutually exclusive. Therefore, PDIA FEB Unud emphasizes the advancement of behavioral accounting research, especially culture-based behavioral studies, encompassing local, national, and regional cultures, including Eastern cultures, as well as cross-cultural comparisons at the international level.

More specifically, the scope of culture-based behavioral accounting research is determined by its unit of analysis, which includes behavioral studies at the individual, group, organizational, and environmental levels. Indonesia’s multicultural characteristics serve as a strong foundation for the development of behavioral accounting research rooted in cultural diversity, particularly those highlighting the nation’s unique local wisdom.

Since its establishment, all activities of PDIA FEB Unud have been coordinated by a Program Coordinator. Referring to the Regulation of the Minister of Research, Technology, and Higher Education of the Republic of Indonesia No. 30 of 2016 concerning the Organization and Governance of Udayana University, Article 78 stipulates that the administration of a study program shall be managed by a coordinator. This regulation is further reinforced by Ministerial Regulation No. 34 of 2017 on the Statute of Udayana University.

Based on these regulations, Rector’s Decree No. 628/UN14/HK/2021 was issued, appointing Prof. Dr. I Wayan Suartana, S.E., M.Si., Ak., Civil Servant (NIP 196707291994021001), Rank Pembina Tk. I (IV/b), as the Coordinator of the Doctoral Program in Accounting, Faculty of Economics and Business, Udayana University, for a four-year term effective from the enactment date of the decree.