The Hong Kong University of Science and Technology

Master of Philosophy and Doctor of Philosophy Programs in Accounting (Part time)

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Course Information

Registration period
25 Mar 2022 (Fri) - 25 Mar 2026 (Wed)
Price
-
Study Mode
Duration
4 Year(s)
Language
English
Location
-
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Course Overview

MPhil

  • Full-time: 2 years
  • Part-time: 4 years

PhD

  • Full-time: 3 years (with a relevant research master’s degree), 4 years (without a relevant research master’s degree)
  • Part-time: 6 years

The Master of Philosophy (MPhil) Program is a research-oriented degree that aims to prepare students for a research and teaching career in universities and research institutes. A candidate for an MPhil degree is expected to demonstrate knowledge in the discipline and to synthesize and create new knowledge, making a contribution to the field. Students intending to do a Doctor of Philosophy (PhD) Program in Accounting at HKUST should consider entering the MPhil Program to acquire the training necessary for a PhD degree.

The PhD Program follows a strong research-intensive tradition on the North American model. It is designed to enable students to gain a deep knowledge of management in general, to develop a concentration in a specialized field, and to provide opportunities for students to do significant original research in their chosen area. PhD students are offered intensive and targeted research training and exceptional collaboration opportunities with faculty to prepare them for their future careers in teaching and/or research.

What You’ll Learn

Minimum Credit Requirement

MPhil: 35 credits
PhD: 38 credits

Credit Transfer

PhD students who have taken the HKUST MPhil Program in Accounting will be granted credit transfer to the PhD Program. Students who have taken an MPhil program or equivalent in other universities may be granted credit transfer on a case-by-case basis, up to a maximum of 32 credits.

Introductory Quantitative Requirement

Unless students have clearly demonstrated sufficient knowledge in the area, students entering the MPhil or PhD Program are required to take the following two mathematics-oriented courses in the first regular term of study. The credits earned from these two courses cannot be counted toward the degree requirements.

ECON 5100Mathematics for Business and Economics3 Credit(s)
ISOM 5540Introduction to Probability3 Credit(s)

Course Requirement

MPhil:
At least 35 credits in the sequence suggested below. Students may be required to take additional courses related to their research topics, as requested by their thesis supervisors.

Year 1 – Fall Term

ACCT 5150Accounting Foundations2 Credit(s)
ECON 5210Microeconomic Theory I4 Credit(s)
FINA 5120Corporate Finance2 Credit(s)
LANG 5002Postgraduate English for Business and Social Science Studies1 Credit(s)

Year 1 – Spring Term

ACCT 7720Doctoral Seminar - Research in Managerial Accounting, Auditing and Governance4 Credit(s)
ECON 5220Microeconomic Theory II4 Credit(s)
FINA 5210Investment Analysis2 Credit(s)

Year 2 – Fall Term

FINA 7900CDoctoral Seminar - Empirical Corporate Finance3 Credit(s)
orFINA 7900DDoctoral Seminar - Empirical Asset Pricing3 Credit(s)
ISOM 5550Statistical Methods for Business and Economics I3 Credit(s)
MGMT 5230Management of Organizations2 Credit(s)

Year 2 – Spring Term

ACCT 7730Doctoral Seminar - Research in Financial Accounting4 Credit(s)
ECON 5300Econometrics4 Credit(s)

PhD:
At least 38 credits including the following. Students may be required to take additional courses related to their research topics, as requested by their thesis supervisors.

Required Courses

ACCT 5150Accounting Foundations2 Credit(s)
ACCT 7720Doctoral Seminar - Research in Managerial Accounting, Auditing and Governance4 Credit(s)
ACCT 7730Doctoral Seminar - Research in Financial Accounting4 Credit(s)
ECON 5210Microeconomic Theory I4 Credit(s)
ECON 5220Microeconomic Theory II4 Credit(s)
ECON 5300Econometrics4 Credit(s)
FINA 5120Corporate Finance2 Credit(s)
FINA 5210Investment Analysis2 Credit(s)
LANG 5002Postgraduate English for Business and Social Science Studies1 Credit(s)

General Management Courses

Any one of the following:

ISOM 5270Big Data Analytics2 Credit(s)
ISOM 5700Operations Management2 Credit(s)
MARK 5120Marketing Strategy and Policy2 Credit(s)
MGMT 5230Management of Organizations2 Credit(s)

Cross-discipline Research Courses

Any one of the following:

FINA 7900CDoctoral Seminar - Empirical Corporate Finance3 Credit(s)
FINA 7900DDoctoral Seminar - Empirical Asset Pricing3 Credit(s)

Graduate Teaching Assistant Training

PDEV 6800Introduction to Teaching and Learning in Higher Education0 Credit(s)

All full-time RPg students are required to complete PDEV 6800. The course is composed of a 10-hour training offered by the Center for Education Innovation (CEI), and session(s) of instructional delivery to be assigned by the respective departments. Upon satisfactory completion of the training conducted by CEI, MPhil students are required to give at least one 30-minute session of instructional delivery in front of a group of students for one term. PhD students are required to give at least one such session each in two different terms. The instructional delivery will be formally assessed.

Professional Development Course Requirement

PDEV 6770Professional Development for Research Postgraduate Students1 Credit(s)

Students are required to complete PDEV 6770. The 1 credit earned from PDEV 6770 cannot be counted toward the credit requirements.

PhD students who are HKUST MPhil graduates and have completed PDEV 6770 or other professional development courses offered by the University before may be exempted from taking PDEV 6770, subject to prior approval of the School.

 

SBMT 6780Professional Development in Ethics, Innovation and Technology for Research Postgraduate Students1 Credit(s)

Students are required to complete SBMT 6780. The 1 credit earned from SBMT 6780 cannot be counted toward the credit requirements.

PhD students who are HKUST MPhil graduates and have completed SBMT 6780 or other professional development courses offered by the University before may be exempted from taking SBMT 6780, subject to prior approval of the School.

English Language Requirement

LANG 5000Foundation in Listening & Speaking for Postgraduate Students1 Credit(s)

Full-time RPg students are required to take an English Language Proficiency Assessment (ELPA) Speaking Test administered by the Center for Language Education before the start of their first term of study. Students whose ELPA Speaking Test score is below Level 4, or who failed to take the test in their first term of study, are required to take LANG 5000 until they pass the course by attaining at least Level 4 in the ELPA Speaking Test before graduation. The 1 credit earned from LANG 5000 cannot be counted toward the credit requirements.

PhD Qualifying Examination

All PhD students must pass a qualifying examination.

Students admitted via the HKUST MPhil Program in Accounting will take the qualifying examination in the Summer of the second year of MPhil study. Students who fail the qualifying examination in the first attempt can retake the examination once and must pass the examination no later than December of the first year of PhD study.

Students admitted with an equivalent research master’s degree should take the qualifying examination in the Summer of the first year of PhD study. Students who fail the qualifying examination in the first attempt can retake the examination once and must pass the examination no later than December of the second year of PhD study.

Students admitted without an equivalent research master’s degree should take the qualifying examination in the Summer of the second year of PhD study. Students who fail the qualifying examination in the first attempt can retake the examination once and must pass the examination no later than December of the third year of PhD study.

Research Paper Requirement

PhD students admitted without an equivalent research master’s degree are required to write a research paper by the Fall Term of the third year of study. Students admitted with an HKUST MPhil degree in Accounting or equivalent will be exempted from this requirement.

Thesis Research

ACCT 6990MPhil Thesis Research0 Credit(s)
ACCT 7990Doctoral Thesis Research0 Credit(s)

MPhil:

Registration in ACCT 6990; and
Presentation and oral defense of the MPhil thesis.

PhD:

Registration in ACCT 7990; and
Presentation and oral defense of the PhD thesis.



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