Accounting

General knowledge: 6 CREDITS

Course	Credits
1. Research Design	3
This course provides students with methodological thinking and research skills on economic, statistical and financial topics. The essential skill that graduate students need is the ability to analyze a problem and to solve it in a way that contributes new knowledge and new solutions. The research methods course will help learners to identify, to formulate and to develop a research problem, to design a research framework to solve that problem, to transform the problem into a research question, based on the research framework. The research has been designed on the review of theories and previous studies, the researchers will choose appropriate specific research methods to collect and to analyze data to deal wiht the research question and finally to write research reports. This course is mainly taught by using the case analysis method. Instructors will introduce situations, readings, and research papers for learners to analyze, to evaluate, and to comment on. By case study analysis, the instructor guides learners to grasp the main content in each topic. The doctoral students will have to base on their existing research ideas and apply them to all topics of the subject with each step in the research sequence from developing research problems, surveying to finding research gaps, design a research framework, choose a research method, design a data collection sample or select a research data collection source, synthesize it into a research outline in the direction of step-by-step completion to increase added valued to the quality of research proposals of the doctoral students.
- Elective: Select 1 out of 3	3

2. Qualitative Research Methods	3
This course is designed to provide an overview of qualitative research design. The course equips graduate doctoral candidaturs with the theoretical basis of a qualitative approach to law research topics and the application of practical qualitative research methods. The course provides graduate students with a contemporary theoretical background and ethics in qualitative research with a qualitative approaches. Simultaneously, it equips doctoral candidates with the methodology of qualitative research in the field of jurisprudence.
3. Econometrics	3
This course is an introduction to multiple regression methods for analyzing data in economics and related fields. Learners conduct how to conduct empirical studies, as well as how to analyze and interpret results from other empirical works. The emphasis is on gaining an intuitive understanding of the principles of econometric analysis and applying them to actual data. Topics such as multiple regression techniques as well as issues related to departures from the standard assumptions on the error structure comprise the main subjects to be discussed. Aside from model specification and data problems, the use of additional methods such as instrumental variables, probit/logit, panel data models, and basic time series methods are also part of the course agenda.
4. Quantitative Methodology in Business and Management	3
This course equips doctoral students in Economics, Business Administration, and Accounting with quantitative research methods and tools commonly used to design a study in the form of (1) academia (building and testing scientific theories). On successful completion of this course, a doctoral candidate should be able to:  Understand research concepts and terminology in scientific research;  Develop quantitative skills in scientific research: skills to define research problems, skills to search data, skills to collect data, skills to analyze quantitative data;  Develop research proposal, quantitative analysis plan for research;  Demonstrate the ability to do independent research.

Professional education knowledge: 10 CREDITS

Course	Credits
5. Advanced Scientific Research Methodology in Accounting	3
Knowledge about research methods is crucial for all graduate students. This course introduces students to research methods, research appreciation and evaluation together with practice in conducting and reporting professional research projects in accounting and auditing. By providing a systematic research methods in accounting, the course enables to develop a solid understanding of the quantitative and qualitative research methods, and especially such methods that revolve around accounting topics. An understanding of both qualitative and quantitative research methods assists graduate students in tackling the challenge of their own research. In addition, the course will also assist students in professional preparation. It emphasizes communication, analytical, and problem-solving skills, as well as technical accounting knowledge.
6. Advanced Financial Accounting Research	2
This course is designed to help students develop skills and knowledge in financial accounting research. Students who complete this course will be able to critically read, understand, and analyze academic papers in a variety of financial accounting areas. Students develop these skills and knowledge through reading papers, presenting papers, and participating in class discussions.
7. Advanced Management Accounting Research	2
This module equips learners with knowledge related to approaches and topicality in theory, practical situation, contemporary management accounting research situation to help learners discover and establish content content and orientation of management accounting research in accordance with the situation and changes of management accounting. The main content of the module consists of 4 parts: approach to management accounting research; management accounting trends; contemporary views and arguments on management accounting; overall picture of management accounting research. To ensure the topicality of management accounting research, these contents are developed in an open manner to update and adjust annually according to changes in theory, practice, and management accounting research.
8. Contemporary Issues in Accounting Research	3
This course includes topics to be advised, covering contemporary developments in auditing, accounting information systems or public sector accounting research, except for the current issues in financial and management accounting introduced by 2 prior courses such as the Advanced Financial Accounting Research course and the Advanced Management Accounting Research course. On successful completion of this subject, a doctoral candidate should be able to:  Explain the key issues associated with the special topic;  Analyse the relationship of the special topic to the broader accounting research literature.

Doctoral dissertation knowledge: 74 CREDITS

Course	Credits
9. Dissertation proposal defense	10
This course will give guidance on how to construct a research proposal. It will look at all the elements a PhD student needs to include in his/her proposal, and provide a checklist of what to include with his/her proposal and further resources to help him/her to submit a successful proposal. A research proposal should present a PhD student’s idea or question and expected outcomes with clarity and definition – the what. It should also make a case for why the question is significant and what value it will bring to the discipline – the why.
10. Research report 1: Systematic Literature Review on doctoral dissertation topic	5
Research report 1 presents a literature review of the research theme related the topic of the doctoral disseration, which is approached systematically. This module helps the doctoral students distinguish two types of literature review: systematic review and narrative review. The doctoral students use the appropriate research tools to conduct a published systematic literature review. The product of this module is a Research Report. If this research report is published by international journals in the list of WoS/Scopus or published in Vietnamese scientific journals, the evaluation score of 0.75 points or more is prescribed by the State Council of Professors, the doctoral student transfers the published product to the Dean of the School of Accounting or the Director of the Doctoral Program in Accounting to certify the announced product to record the successful results for the Research Report module 1. In other cases, the UEH Graduate School will establish a sub-committee to mark Research Report 1 consisting of 3 scientists with expertise relevant to the topic of research report 1.
11. Research report 2: Research Design applied on doctoral dissertation	5
This report presents the details of the research design that a Phd learner has conducted to achieve the research goals. The report includes the research goals and objectives as well as the research questions and the research unit. Qualitative, quantitative or mixed research methods will be described. They have to be justified to show the sound compatibility of the research method and research objectives. The research process will also be presented in this report. In addition, the report will describe sampling, measurement or scale and data collection. Finally, data analysis approaches are used in the study to get the research goals.
12. 2-point publication on the outcomes of doctoral dissertation	14
Achieve the publication on the role of the main author of a scientific conference report/ scientific article published in a publication listed in the WoS/Scopus List or a chapter of a reference book distributed by a reputable international publisher, or an article published on a Vietnamese academic journal evaluated at least 0.75 point by the State Council for Professorship, or a monograph distributed by a reputable international publisher; and Earn at least 2.0 points in total according to the academic publication score calculation stipulated by the State Council for Professorship for each type of publication which is relevant and substantially presented the research outcomes of doctoral dissertation.
13. Doctoral dissertation	40
A doctoral dissertation is a concentrated piece of original research which must be carried out by all doctoral students in order to successfully earn their doctoral degree. A dissertation is the main output of a doctorate as it explains your workflow in reaching the conclusions a learner has come to in undertaking the research project. As a result, much of the content of learner’s dissertation will be based around the chapters of original work. For the doctoral dissertation to be successful, it needs to adequately defend learner’s argument and provide a unique or increased insight into accounting field that was not previously available. As such, doctoral candidates cannot rely on other ideas or results to produce their dissertation; it needs to be an original piece of text that belongs to doctoral candidate. A doctoral dissertation to be defended successfully reflects the doctoral student’s ability to apply relevant research methods and to conduct research work meeting the international standards for the doctoral degree within the field in question. Therefore, the doctoral graduate is part of a community of scholars and is well placed to pursue a career building on their accomplished research.

Total credits: 90 CREDITS