The Doctor of Philosophy (PhD) in Accounting is a research-oriented program designed to enrich accounting knowledge and establish its scientific foundations. The program offers an intensive academic experience that combines theoretical depth with methodological rigor, enabling researchers to explore disciplinary frontiers and address complex challenges within the contemporary business environment. It focuses on cultivating a critical research mindset capable of producing original studies with tangible impact on policies and professional practices. Aligned with the College's strategy, the program seeks to supply academic institutions and vital sectors with intellectual leaders who effectively contribute to achieving sustainable development and supporting the national economic transformation.