Being a research-oriented course that involves robust training and critical judgement of knowledge, PhD in Accounting or Doctor of Philosophy in Accountancy begins with advanced and specialized courses that emphasize in the research based dissertation. With the main focus on Economics, Business, Finance, Accounts, Statistical, and research, a doctoral degree in Accounting would end with the submission of thesis and research work done over the period of 3 to 6 years.
The overall percentage of the aspiring candidates should be at least 55% in either M.Com or M.Phil. in the respective subjects from a recognized University to be eligible for this course.
Admission to PhD in Accountancy courses is based on either of the following Entrance exams or on the basis of the merit of the candidates.
The Qualifying Exams are National or State level and some of the Institutes also conduct personal Interviews to choose the most deserving and desirable candidates based on the abstract of their proposed thesis. PhD or doctorate in Accountancy is a full- time course, Indira Gandhi National Open University (IGNOU) offers a distance learning course for PhD in Accounting. The average fee starts from INR 15,000 and goes upto INR 50,000.
Firms such as export companies, the insurance industry, financial institutions, research and development, commercial sectors, and economic consultancy provide ample opportunities for accounting scholars.
Apart from these, you may also work for the customs department, government banks, financial firms, Indian Economics Services (IES) and Indian Statistical Services (ISS) in the government sector. The average annual starting salary can be around INR 7-14 LPA in India.
Ph.D Accountancy: Course Details
| Course type | Doctorate Degree |
| Course Duration | 3 years |
| Course Examination Type | Semester System |
| Course Eligibility | Post-Graduation with relevant subjects (M.Com or M.Phil.) requiring a minimum of 55% marks along with Qualifying the National and State level Exams such as NET/ SET/ PET, etc. |
| Course Admission process | Either Merit-based or Entrance test. |
| Course Fee | INR 15,000-1,50,000 |
| Course Average Salary | INR 7-14 LPA |
| Top Recruiting companies | Insurance sector firms, Indian Economic Services, Import and Export firms, Custom departments, Indian Statistical Services, Financial Institutions, Educational Institutions, Economic Consulting companies. |
| Job Position | Investment Banker, Financial Analyst, Manager, Associate Professor, Corporate Analyst, Researcher, Research and Development Manager. |
PhD Accountancy: About the Course
PhD Accountancy is a 3-year long PhD program in Accountancy (Commerce), and it is related with the aspects of Accountancy such as Cost and Financial Accountancy. PhD or doctorate in Accounting begins with advanced and specialized courses that emphasize dissertation based research. There is a requirement for good research about Accountancy, Finance and Commerce in India.
PhD Accountancy: Admission Process
The colleges or universities offer PhD Accountancy admissions either on the basis of the performance of candidates in the respective Qualifying Entrance Test or it is Merit based. Merit lists are released by the Colleges or Universities.
After the Entrance examination, some colleges or universities also do counseling in which GD and PI take place to gauge the Thesis proposal and abstract of the candidates. The most popular entrance examination test conducted for admission to PhD Accountancy is NET.
PhD Accountancy: Eligibility Criteria
The most basic and common eligibility criteria for PhD in Accountancy are as follows:
- An overall 55% or above in Post-graduation, be it M.Com or M.Phil with respective subjects.
- Students in their final year of post- graduation can also apply on a provisional basis and can give Qualifying Exams like NET/ SET in their last year.
- Aspiring candidates with professional Work experience in this respective field (Finance, Accountancy, and Trade) may get preferred over other candidates.
PhD Accountancy: Entrance Exams
The colleges or universities shortlist students based on their performance in the PhD Accountancy Entrance Exams. Most of them are State or National level and others are university level entrance examinations. One of the most popular is based on GE-PIWAT.
| Exam Name | Registration Date | Exam Date |
| NET | TBD | To be announced |
| DET | TBD | To be announced |
| CUCET | TBD | To be announced |
| PET | TBD | To be announced |
PhD Accountancy: Distance Education
The Qualifying Exams are National and State level and some of the Institutes also conduct Interview to choose the best candidates based on the abstract of their thesis proposal. PhD in Accountancy is a full- time course, IGNOU offers a distance learning course for PhD in Commerce.
PhD Accountancy: Top Colleges in India
| College Name | Average Fees(INR) |
| Rajiv Gandhi Institute of Petroleum Technology - [RGIPT] , Rae Bareli, Uttar Pradesh | 10,000 INR |
| IGNOU | 55,000 INR |
| NMIMS University, School of Business Management - [SBM], Mumbai, Maharashtra | 40,000 INR |
| BML Munjal University, School of Management, Gurgaon, Haryana | 60,000 INR |
| Gautam Buddha University, Uttar Pradesh | 40,000 INR |
| Hemchandracharya North Gujarat University (HNGU), Gujarat | 1,00,000 INR |
| BPHE Society’s Ahmednagar College, Gujarat | 60,000 INR |
| Times Business School (TBS), Ahmedabad | 1,20,000 INR |
| Bengaluru School of Management Studies (BSMS), Bengaluru | 1,50,000 INR |
| Vinayaka Missions University (VMU), Tamil Nadu | 1,40,000 INR |
| Savitribai Phule Pune University (SPPU), Pune | 80,000 INR |
| Shyam University, Dausa | 80,000 INR |
| Techno India University, Kolkata | 50,000 INR |
| IILM University, Gurgaon | 1,20,000 INR |
| Seacom Skills University (SSU), Birbhum | 1,50,000 INR |
| Shivaji University, Kolhapur | 18,000 INR |
| KPB Hinduja College of Commerce, Mumbai | 70,000 INR |
| GITAM Institute of Management (GIM), Visakhapatnam | 30,000 INR |
| GITAM Institute of Management, Bangalore | 30,000 INR |
| Gramonnati Mandal's Arts, Commerce & Science College - [Acsc] Narayangaon | 60,000 INR |
| BML Munjal University, School of Management, Gurgaon, Haryana | 60,000 INR |
| Department of Management - [BITS], Pilani, Rajasthan | 70,000 INR |
| Department of Management Studies IIT Delhi - [DMS IITD], New Delhi | 50,000 INR |
| NMIMS University, School of Business Management - [SBM], Mumbai, Maharashtra | 1,10,000 INR |
Ph.D Accountancy: Syllabus
Some of the most basic and popular PhD (Accountancy) subjects are Financial and Cost Accountancy, Finance, Global Trade, etc. This provides the good and necessary knowledge about Accountancy, Finance, trades and various other aspects of Accountancy. This combines the disciplines of accountancy and other commerce subjects to do the research study.
| Semester I | Semester II |
| Fundamentals of Accountancy, Accountancy in Global Trade and Finance. | Advanced Financial Accountancy, Advanced Cost Accountancy. |
| Semester III | Semester IV |
| Advanced Auditing, Direct and Indirect Taxes. | Research Methodology |
| Semester V | Semester VI |
| Dissertation/ Thesis | Seminar and Project |
PhD Accountancy: Jobs
The average annual salary after doing PhD in Accounting starts from INR 7-14. Some of the professional job profiles after doing doctorate in Accounting course are given below along with the annual salaries and basic job description associated with each:
| Job Profile | Description of the Job Profile | Average Annual Salary(INR) |
| Investment Banker | An Investment Banker assists clients with decision making on mergers and acquisitions, giving them investment options and providing them financial advice. | 9-11 LPA INR |
| Research Associate | Students who want to go into further research should apply for grants to Institutes, on National or International levels. | Depends on the project |
| Money Manager | Role is to give Financial advice and manage securities and portfolios of the client investors. | 12-16 LPA INR |
| Operations Manager | Role is to forecast sales, supervise operations and ways to meet the requirements of the clients. | 7-9 LPA INR |
| Business Analyst | Role is to design and change the working to better the Company’s sales and examine the required documents. | 8.5-11 LPA INR |
| Risk Analyst | Role is to analyze the company’s investment portfolio, offer decisions and advice on methods to lower the risk of investment and find the most appropriate investment. | 5-7 LPA INR |
| Associate Professor | Role is to do academic teaching which includes teaching in Colleges and other Educational Institutions. | 7.2-12 LPA INR |
| Corporate Analyst | Role is to analyze, examine and calculate the finances and investments of the Investors and find new methods to increase the sale. | 8.5-11 LPA INR |
PhD Accountancy: FAQs
Ques: Can a PhD in commerce be done?
Ans- Yes, a PhD in commerce can be done and it is a 3-8 years long course. It gives you a deeper knowledge of commerce and accounting.
Ques: What are the subjects for PhD in commerce?
Ans- Project Management, Business Administration, Entrepreneurship, Finance, Marketing, Management, Organization & Leadership, Accounting, Public Administration are some of the popular ones.
Ques: Can PhD in Accounting be done after MCOM?
Ans- Yes, PhD in Accounting can be done after MCOM, provided the candidate’s academic qualifications meet the criteria set by the university you plan to join.
Ques: Is UGC NET compulsory for PhD in Accounting?
Ans- Yes, if a candidate is aspiring to pursue a PhD course in India, then qualifying UGC NET is compulsory.
Ques: What are the requirements for applying for a PhD in Commerce & Management?
Ans- Aspiring candidates who have completed a postgraduate degree in commerce with a minimum overall percentage of 55 per cent and above are eligible for admission to the course.
Ques: How good is the scope of the PhD in Commerce and Management?
Ans- Aspiring candidates who want to pursue a PhD in Commerce and Management will gain a wide understanding of the field’s basics and fundamentals.
Ques: Is PhD in Accounting and PhD in commerce the same course?
Ans- No, PhD in commerce includes various other subjects which fall under the commerce branch of studies, whereas PhD in Accounting is only limited to Accounting.
Ques: What are the most reliable recruiting sectors for PhD in Commerce and Management?
Ans- Companies recruit majorly in the business, private, management and finance sectors.
Ques: Is any kind of financial aid available for a student doing a PhD in Accounting?
Ans- These kinds of financial aid differ from one college to the other college. Some colleges or universities offer both financial aid and scholarships.
![Brihan Maharashtra College of Commerce - [BMCC]](https://static.zollege.in/public/college_data/images/appImage/1649955452CampusFrontViewofBrihanMaharashtraCollegeofCommercePuneCampusView.jpg?tr=h-100,w-200,c-force)
![Vinayaka Missions University - [VMU]](https://static.zollege.in/public/college_data/images/appImage/1647668443admin.jpg?tr=h-100,w-200,c-force)
![KPB Hinduja College of Commerce - [KPB]](https://static.zollege.in/public/college_data/images/appImage/15918_KPB_New.jpg?tr=h-100,w-200,c-force)
![Savitribai Phule Pune University - [SPPU]](https://static.zollege.in/public/college_data/images/appImage/1646930035SPPUpune.jpg?tr=h-100,w-200,c-force)
![Hemchandracharya North Gujarat University - [HNGU]](https://static.zollege.in/public/college_data/images/appImage/16469833021607882952phpaeKwH5.png?tr=h-100,w-200,c-force)
