This programme is founded on the philosophy that people represent the most valuable resources in an organization and are to be regarded as the most intelligent creation that is capable of making decisions, unlike other resources. From the cradle of mankind with the nascent practices in the record over five thousand years ago Mesopotamia and Summeria, accounting is arguably the oldest discipline.  Today, accounting is termed "the language of business" because it is the vehicle for reporting financial information regarding business organizations to many different stakeholders.  Nonetheless, accounting has recently come under global severe criticism regarding its role in corporate governance due to a series of financial information frauds involving erstwhile leading corporations. With business accounting managers are continuing to be a key member of the management team for all private, public, non-profit, and governmental organizations and more chief executive officers (CEOs) having undergraduate or graduate degrees in accounting than any other area of study, the challenge remains for academia to lead the way in cutting-edge research to bridge the expectation gap. The specific skill set that enables understanding of the language of business and the general direction of the practice of accounting is provided by the programme.

The Doctor of Philosophy in Accounting programme that we offer provides a platform for interrogation of accounting theories and practice while recognizing its interplay with other disciplines such as finance, economics, econometrics, statistics, and research methodology. The programme grounds application of scientific approaches to test accounting phenomena. It encourages a learner-driven and active participation approach. The programme considers how people, accounting processes, and structures interrelate. It is concerned with data, metrics, and standards on accounting practice. The learner will seek new knowledge in emerging areas in accounting and use the knowledge to build on related theories. The programme focuses on societal needs and targets excellence in its delivery and output, provides equity in opportunities within its pursuit and placement, and is expected to foster integrity and coexistence among people.

YEAR I

FIRST YEAR FIRST SEMESTER

FIRST YEAR SECOND SEMESTER

YEAR II

SECOND YEAR FIRST SEMESTER

SECOND YEAR SECOND SEMESTER

YEAR III

THIRD YEAR FIRST SEMESTER

THIRD YEAR SECOND SEMESTER

University Admission Requirements

The applicant must:

1. Satisfy the minimum entry requirements for admission into the degree programme of Doctor of Philosophy of Maseno University and as set by Commission for University Education.
2. Satisfy the entry requirements for admission to the School of Business and Economics of Maseno University and for each programme.
3. Satisfy the entry requirements for admission to the School of Graduate Studies of Maseno University.