Entry Year
Academic Year 2025/26
Entry Requirements
2.1 + Master's
Overview
The Department of Accounting at Queen's Business School brings together expertise in accounting, accounting change, budgeting, governance, performance management and reporting in not-for-profit and public sector organisations. It prides itself on research-led teaching and offers its research students experience as teaching assistants in a variety of undergraduate courses.
Aside from gaining close research advice and direction from their supervisors and other academics in the Department of Accounting, Accounting research students benefit from attending the Group’s various research seminars, which attract leading academics from around the world. Students also present their work at these events, gaining invaluable advice and preparation for the academic job market.
The research strengths of the Department of Accounting at Queen’s Business School range from accounting change to accounting education, and from performance measurement to financial accounting, using both quantitative and qualitative research techniques.
In particular, over a period of years, the Department for Accounting at Queen’s Business School has developed critical research mass, expertise, networks and reputation in the areas of:
• Accounting and reporting, accounting change, governance and performance management in not-for-profit organisations
This research, which has focused particularly on performance reporting, stakeholder engagement and reporting frameworks, has facilitated an enhanced understanding of the not-for-profit sector, including the appropriateness of accounting and reporting practices adopted by not-for-profit organisations. The Department of Accounting is keen to work with PhD students interested in undertaking not-for-profit-related research, including research associated with social enterprise organisations.
• Accounting, budgeting and accounting change in public sector organisations
Research is this area has included comparative international analysis, particularly with respect to the accounting and finance changes that often accompany moves towards ‘modernisation’. The Department of Accounting welcomes applications from prospective PhD students interested in undertaking research into issues related to public sector accounting and reporting.
Mode of study/duration
Registration is on a full-time or part-time basis, under the direction of a supervisory team appointed by the University. Students will be expected to submit their thesis at the end of three years of full-time registration for PhD, or two years for MPhil (or part-time equivalent).
Subject Summary
You’ll join an energetic research group with strengths including accounting change, accounting education, performance measurement and management, governance and ethics in charities, and across the public sector and multinational companies, using both quantitative and qualitative research techniques. You’ll also benefit from attending courses, seminars and tailor-made reading groups.
Accounting Highlights
World Class Facilities
- Queen’s Business School (QBS) has recently undergone an innovative expansion that establishes a benchmark of global excellence for one of the top business schools in the UK and Ireland. A stunning new 6,000 square metre building, adjacent to the listed red-brick Riddel Hall has been designed with the latest digital infrastructure for media lecture capture, TED Talk provision and collaborative breakout sessions.
- Fostering an enhanced social and educational experience the new state-of-the-art QBS venue boasts a 250-seat tiered educational space; 120-seat Harvard style lecture theatre; 150-seat computer laboratory; breakout study spaces; FinTrU Trading Room; a café, and a Business Engagement and Employability Hub.
Internationally Renowned Experts
- Over a period of years, the Department of Accounting at Queen’s Business School has developed critical research mass, expertise, networks and reputation in the areas of: Accounting and reporting, accounting change, governance and performance management in not-for-profit organisations; and Accounting, budgeting and accounting change in public sector organisations.
Key Facts
The research strengths of the Department of Accounting at the Business School range from accounting change to accounting education, and from performance measurement to financial accounting, using both quantitative and qualitative research techniq
- Gaining close research advice and direction from their supervisors and other academics in the Department of Accounting,
- Accounting research students benefit from attending the Department's various research seminars, which attract leading academics from around the world.
- Students also present their work at these events, gaining invaluable advice and preparation for the academic job market.
Course content
Research Information
Associated Research
Accounting and performance measurement in multinational companies
Accounting quality and corporate governance
Accruals accounting in public sector organisations
Ethics and accounting education
Governance in charities
Management/accounting change in the public sector
Performance measurement/management in charities
Performance measurement/management in public sector organisations
Private Finance Initiative (PFI) contracts and Public-Private Partnerships (PPP)
Short-termism and corporate governance
Use of the case study approach in accounting education
Career Prospects
Introduction
The School has a proven track-record of placing its PhD graduates in tenure-track research and teaching posts at top universities in the UK and elsewhere.
People teaching you
Postgraduate Administrator
Queen's Business School
Email: qbspgr@qub.ac.uk
Learning Outcomes
A PhD offers students an opportunity to foster their capacity for independent research and critical thought. It also allows students to explore an area of interest and so understand and solve theoretical and practical problems within the field. Undertaking a research degree can enhance a student’s written and oral communication skills and a PhD is often a requirement for an academic post.
Course structure
There is no specific course content as such. Students are expected to take research training modules that are supported by the School, which focus on quantitative and qualitative research methods. Students are also expected to carry out their research under the guidance of their supervisors.
Over the course of study students can attend postgraduate skills training organised by the Graduate School.
Students will normally register, in the first instance, as an ‘undifferentiated PhD student’, which means that they have satisfied staff that they are capable of undertaking a research degree. The decision as to whether students should undertake an MPhil or a PhD is delayed until they have completed ‘differentiation’.
Differentiation takes place about 9 months after registration for full time students and about 18 months for part time students. Students are normally asked to submit work to a panel of up two academics and this is followed up with a formal meeting with the ‘Differentiation Panel’. The Panel then make a judgement about the student’s capacity to continue with their study. Sometimes students are advised to revise their research objectives or to consider submitting their work for an MPhil qualification rather than a doctoral qualification.
To complete with a doctoral qualification students are required to submit a thesis of approximately 80,000 words and attend a viva voce [oral examination] with an external and internal examiner to defend their thesis.
A PhD programme runs for 3-4 years full-time or 6-8 years part-time. Students can apply for a writing up year should it be required.
The PhD is open to both full and part time candidates and is often a useful preparation for a career within academia or industry.
Full time students are often attracted to research degree programmes, because they offer an opportunity to pursue in some depth an area of academic interest.
The part time research degree is an exciting option for those already working in the accounting field who are seeking to extend their knowledge on an issue of professional interest. Often part time candidates choose to research an area that is related to their professional responsibilities.
If students meet the Entry Requirements, the next step is to check whether supervision is available in the chosen area as students are only accepted if expert research supervision can be offered in the chosen area. Therefore, the research question needs to engage with the research interests of one of our staff.
Undertaking a PhD is a substantial commitment, and the research proposal is an important part of the application process. Thus, given the importance of the research proposal in the application process, applicants are encouraged to take time in preparing their proposal. In addition, applicants should read the information about studying and applying for a PhD in Queen's Management School at:
http://www.qub.ac.uk/schools/QueensManagementSchool/Study/PostgraduateResearch/
More specifically, information in relation to undertaking a PhD in Accounting is available at:
https://www.qub.ac.uk/courses/postgraduate-research/accounting-phd/
Assessment
Assessment processes for the Research Degree differ from taught degrees. Students will be expected to present drafts of their work at regular intervals to their supervisor who will provide written and oral feedback; a formal assessment process takes place annually.
This Annual Progress Review requires students to present their work in writing and orally to a panel of academics from within the School. Successful completion of this process will allow students to register for the next academic year.
The final assessment of the doctoral degree is both oral and written. Students will submit their thesis to an internal and external examining team who will review the written thesis before inviting the student to orally defend their work at a Viva Voce.
Feedback
Supervisors will offer feedback on draft work at regular intervals throughout the period of registration on the degree.
Learning and Teaching
This is a research degree.
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No Opportunities Currently Available
Entrance requirements
Graduate
Normally a UK 2.1 Honours degree (or equivalent qualification acceptable to the University) and a UK Master’s degree in a relevant discipline with a final result of 60% (or equivalent qualification acceptable to the University).
In cases where applicants have not completed a Master's degree, applications may be considered where applicants hold a 1st class Honours undergraduate degree from a high-ranking, research focus university and have demonstrated an ability to conduct academic research.
How we choose our students
International Students
For information on international qualification equivalents, please check the specific information for your country.
English Language Requirements
Evidence of an IELTS* score of 7.0, with not less than 6.0 in any component, or an equivalent qualification acceptable to the University is required (*taken within the last 2 years).
International students wishing to apply to Queen's University Belfast (and for whom English is not their first language), must be able to demonstrate their proficiency in English in order to benefit fully from their course of study or research. Non-EEA nationals must also satisfy UK Visas and Immigration (UKVI) immigration requirements for English language for visa purposes.
For more information on English Language requirements for EEA and non-EEA nationals see: www.qub.ac.uk/EnglishLanguageReqs.
If you need to improve your English language skills before you enter this degree programme, INTO Queen's University Belfast offers a range of English language courses. These intensive and flexible courses are designed to improve your English ability for admission to this degree.
Tuition Fees
| Northern Ireland (NI) 1 | £5,006 |
| Republic of Ireland (ROI) 2 | £5,006 |
| England, Scotland or Wales (GB) 1 | £5,006 |
| EU Other 3 | £20,500 |
| International | £20,500 |
1 EU citizens in the EU Settlement Scheme, with settled or pre-settled status, are expected to be charged the NI or GB tuition fee based on where they are ordinarily resident, however this is provisional and subject to the publication of the Northern Ireland Assembly Student Fees Regulations. Students who are ROI nationals resident in GB are expected to be charged the GB fee, however this is provisional and subject to the publication of the Northern Ireland Assembly student fees Regulations.
2 It is expected that EU students who are ROI nationals resident in ROI will be eligible for NI tuition fees. The tuition fee set out above is provisional and subject to the publication of the Northern Ireland Assembly student fees Regulations.
3 EU Other students (excludes Republic of Ireland nationals living in GB, NI or ROI) are charged tuition fees in line with international fees.
All tuition fees quoted relate to a single year of study unless stated otherwise. All fees will be subject to an annual inflationary increase, unless explicitly stated otherwise.
More information on postgraduate tuition fees.
Accounting costs
There are no specific additional course costs associated with this programme.
Additional course costs
All Students
Depending on the programme of study, there may also be other extra costs which are not covered by tuition fees, which students will need to consider when planning their studies . Students can borrow books and access online learning resources from any Queen's library. If students wish to purchase recommended texts, rather than borrow them from the University Library, prices per text can range from £30 to £100. Students should also budget between £30 to £100 per year for photocopying, memory sticks and printing charges. Students may wish to consider purchasing an electronic device; costs will vary depending on the specification of the model chosen. There are also additional charges for graduation ceremonies, and library fines. In undertaking a research project students may incur costs associated with transport and/or materials, and there will also be additional costs for printing and binding the thesis. There may also be individually tailored research project expenses and students should consult directly with the School for further information.
Bench fees
Some research programmes incur an additional annual charge on top of the tuition fees, often referred to as a bench fee. Bench fees are charged when a programme (or a specific project) incurs extra costs such as those involved with specialist laboratory or field work. If you are required to pay bench fees they will be detailed on your offer letter. If you have any questions about Bench Fees these should be raised with your School at the application stage. Please note that, if you are being funded you will need to ensure your sponsor is aware of and has agreed to fund these additional costs before accepting your place.
How do I fund my study?
1.PhD OpportunitiesFind PhD opportunities and funded studentships by subject area.
2.Funded Doctoral Training ProgrammesWe offer numerous opportunities for funded doctoral study in a world-class research environment. Our centres and partnerships, aim to seek out and nurture outstanding postgraduate research students, and provide targeted training and skills development.
3.PhD loansThe Government offers doctoral loans of up to £26,445 for PhDs and equivalent postgraduate research programmes for English- or Welsh-resident UK and EU students.
4.International ScholarshipsInformation on Postgraduate Research scholarships for international students.
Funding and Scholarships
The Funding & Scholarship Finder helps prospective and current students find funding to help cover costs towards a whole range of study related expenses.
How to Apply
Apply using our online Postgraduate Applications Portal and follow the step-by-step instructions on how to apply.
Find a supervisor
If you're interested in a particular project, we suggest you contact the relevant academic before you apply, to introduce yourself and ask questions.
To find a potential supervisor aligned with your area of interest, or if you are unsure of who to contact, look through the staff profiles linked here.
You might be asked to provide a short outline of your proposal to help us identify potential supervisors.