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ACCOUNTING SCIENCE DOCTORAL STUDY PROGRAM
UDAYANA UNIVERSITY
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Curriculum

  1. Identity

Institution Name

Udayana University

Name of Educational Institution

Faculty of Economics and Business

Study Program Name

Doctor of Accounting Science

Year Established 

2021

External Accreditation  

Association of Independent Accreditation Agencies for Economics, Management, Business, and Accounting (LAMEMBA) / BAN-PT

Accreditation Status

‘Very Good’ (SK LAMEMBA No. 936/DE/A.5/AR.10/XII/2023)

Graduate Title 

Doctor (Dr.)


Minimum/Maximum Study Period 

Minimum 3 years (6 semesters), maximum 7

years (14 semesters) 

Minimum Credits

60 credits

Medium of Instruction

Indonesian and English 

Admission Criteria

Prospective new students must have a master's degree (S2) in accounting or a related field. Admission procedures are implemented through the Udayana University Postgraduate Student Admissions Selection, which includes:

  1. Academic Potential Test (TPA).

  2. English Proficiency Test (TOEFL/IELTS).

  3. Academic Interview & Assessment of Tentative Dissertation Proposal/Portfolio.


B.  Study Program Profile

Graduate Profile

  1. Lecturer

  1. Primary Researcher 

Scientific Focus

The Doctoral Program in Accounting of the Faculty of Economics and Business, Udayana University, focuses on the development of Behavioral Accounting and Cultural Relevance.

The main focus of learning and research is directed at mastering the philosophy of accounting science, behavioral accounting theory, transdisciplinary research methodology, advanced quantitative and qualitative analysis, and studies of the relevance of local culture (such as Balinese cultural values) in solving accounting, governance, and socio-environmental responsibility (sustainability) problems comprehensively at the local, national, and international levels.

Relevance to Industry Needs

The PDIA FEB Unud curriculum is designed based on tracer studies, Focus Group Discussions (FGD) with stakeholders, national/international benchmarking, as well as the needs of the academic world, government, and the business world/practitioners.

Learning Methods

The learning method is designed using a Student-Centered Learning (SCL) approach based on research (Research-Based Learning/RBL), which integrates theory, research practice, and community service.

The learning process is implemented through various methods, including: face-to-face lectures and hybrid learning, interactive critical discussions.


C. Student Learning Outcomes (SLO)

Attitude

Implementing religious attitudes by internalizing humanitarian, social, environmental and religious values, upholding academic values, ??and taking responsibility to the nation for one's professional duties with a spirit of independence, perseverance, and entrepreneurship. (A1). 

Knowledge

Analyze microeconomic, macroeconomic, and institutional economic theories collaboratively or independently, and be responsive to scientific changes (K1).



Master the philosophy, theories, paradigms, and developments in behavioral accounting (K2).


Mastering the interrelationship and integration of behavioral accounting with other relevant disciplines through a transdisciplinary approach to solve real-world problems (K3).


Mastering the latest methodologies and developments in behavioral accounting research, as well as cultural relevance studies, in the context of enhancing the common good at the local, national, and global levels (K4).

General Skills

Capable to discover or develop new scientific theories/concepts/ideas that contribute to science and/or technology through scientific methods with a transdisciplinary approach in a roadmap for solving contextual problems (GS1). 

Special Skills

Capable to conduct behavioral accounting research grounded in scientific and professional ethics through a transdisciplinary approach, providing solutions based on humanitarian, social, and environmental values, and producing original scholarly works published in reputable national and international journals (SS1). 


D. Daftar Mata Kuliah

Semester 1

  1. Philosophy of Accounting Science

  2. Accounting Research Methodology

  3. Behavioral Accounting Research

  4. Capital Market Accounting Research

  5. Quantitative and Qualitative Analysis Application

Semester 2

  1. Cultural Relevance Research in Accounting

  2. Dissertation Supporting Literature

  3. Qualifications

Semester 3

  1. Colloquium

  2. Dissertation Research Proposal Exam

Semester 4

  1. Dissertation Research Results Commission Session

  2. Dissertation Research Results Examination

Semester 5

  1. Dissertation Feasibility Commission Session

  2. Dissertation Exam

Semester 6

  1. Doctoral Promotion Session 






News

  • Happy National Batik Day 2026...
    Jumat, 2 Oktober 2026
  • Happy National Batik Day 2026...
    Jumat, 2 Oktober 2026
  • The 4th Yudisium Bersama of 2026: Faculty of Econo...
    Jumat, 28 Agustus 2026
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Announcement

  • Adjustments to the Conduct of Lectures and Administrative Activities
    Rabu, 14 Oktober 2026
  • Implementation of the 5th Yudisium Bersama of 2026, Faculty of Economics and Business, Udayana University
    Senin, 12 Oktober 2026
  • Collection of Academic Transcripts and SKPI for the 177th and 178th Graduation Periods
    Kamis, 10 September 2026
See More >>

Agendas

  • PSDIA Dissertation Research Results Examination (3815), October 23, 2026
    Selasa, 20 Oktober 2026
  • PSDIA Dissertation Research Results Examination (3818), October 30, 2026
    Selasa, 20 Oktober 2026
  • PSDIA Dissertation Research Results Examination (3849), October 26, 2026
    Selasa, 20 Oktober 2026
See More >>

Contact Us

Accounting Science Doctoral Study Program, Udayana University


Jl. P.B. Sudirman, Sudirman Campus Denpasar

Phone : (0361) 232192


Email: psdia@unud.ac.id

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