The philosophy of the programme is to provide graduate education and training in accounting, which develop and deepen the spirit of enquiry and responsibility in the students, to take on research, teaching in higher institutions, as well as management and accounting responsibilities in public and private sectors of the national and global economies.
The doctoral programme in accounting is designed to provide specialist education and training for researchers, in tertiary institution as well as for high level business managers. It requires general familiarity with critical knowledge of the various segments in the accounting discipline. A successful completion of the doctoral programme requires an ability to make full and intensive use of relevant concepts, tools, modern accounting techniques and an ability to communicate these to other people. In other words, the doctoral graduate should be able to impart his or her knowledge to others as colleagues, subordinates or students.