AIM /OBJECTIVES
The PhD Accounting programme is designed to produce high level accounting personnel that can contribute to the development of accounting practice though basic knowledge and skills. This programme will provide the students with a broad and solid basis for acquisition of knowledge and skills in the general principles and practical applications of Accounting. It is a purely research based academic programme.
Specific objectives of the programme include the following:
1. To equip the students with the essential theoretical and practical knowledge and skills
needed for research and development in the field of Accounting, and to empower such students with the needed requirements to offer services in teaching, research and leadership.
2. To create the enabling environment for the students to acquire adequate IT skills
indispensable for the modern accounting information system environment as well as sound ethical principles/knowledge needed to deal with the challenges of the present complex and dynamic business operations and management.
3. To bridge the wide gap between the manpower requirement in accounting education and
the crisis in human capacity created by the brain drain to industrialized economies.
4. To equip Accounting education professionals with analytical, intellectual skills required to
rejuvenate accounting practice and training in Nigeria and in the African continent
5. To inculcate in students an awareness of key environmental factors and their impact on
managerial/administrative practice and decisions
6. To produce people who will provide effective leadership, at management level, in both the
public and private sectors of the economy so as to improve and upgrade the existing and potential manpower need for national development.
ELIGIBILITY/ADMISSION REQUIREMENTS
Candidates seeking admission into the Ph.D programme in Accounting of Department of Accounting must satisfy the general requirements stipulated by the College of Postgraduate Studies of Babcock University. Specifically, admission to Ph.D in Accounting is limited to the holders of the following qualifications:
(i) WASC O’ Level with credit passes in 5 subjects at a sitting or 6 subjects at two sittings
which must include English Language, Mathematics, Economics and any other business related subjects.
(ii) A Bachelor of Science Degree in Accounting from Babcock University or any other
University accredited by the NUC with at least Second Class Upper Division.
(iii) M.Sc. (Accounting) degree of Babcock University or any other university recognized by
National Universities Commission. Candidates must have obtained a CGPA of at least 3.50 grading on a 4.0 scale or 60% Overall Average on a percentage grading scale OR at least a CGPA of 4.0 on a 5.0 scale or 60% Overall Average on a percentage grading scale. Except that students who are deficient in some core course from the evaluation of transcripts may be required to take and pass some remedial courses at the MSc Level but such will not count as part of the graduation minimum requirement.
(iv) Master of Philosophy (M.Phil) in Accounting with at least three points (3.0) on a four
points (4.0) Grading scale or three and a half(3.5) points on a five point (5.0) Grading scale or 60% on a percentage grading scale, from Babcock University or any other university recognized by National Universities Commission.
(v) In addition, applicants may be required to sit for qualifying examinations and/ attend an
oral interview sessions to determine eligibility.
(vi) All applicants for the PhD Accounting shall be required to submit a Synopsis/Proposal on
topical area of interest and shall discuss with the Departmental PG Board who will determine sufficient background in the area and identify Lecturers relevant to the selected area. Candidate may be required to change the research topic if it is discovered that there is no senior academic to handle such.