Pengembangan kurikulum Program Doktor Akuntansi (DPIA) dibangun berdasarkan landasan filosofis kesepakatan bersama, yang dirumuskan sesuai dengan Pancasila dan Undang-Undang Dasar Negara Republik Indonesia Tahun 1945. Pendidikan nasional bertujuan untuk mengembangkan keterampilan dan karakter warga negara untuk mencapai bangsa yang bermartabat, dan secara khusus bertujuan untuk mengembangkan manusia yang beriman dan bertaqwa kepada Tuhan Yang Maha Esa, berakhlak mulia dan berwawasan lingkungan hidup. Dengan demikian, landasan filosofis pengembangan kurikulum DPIA terletak pada Sadar, Sadar Kemanusiaan, dan Sadar Lingkungan.
Pengembangan kurikulum DPIA tidak hanya didasarkan pada filosofis, tetapi juga didasarkan pada landasan sosiologis, yang menekankan bahwa pendidikan memberikan proses sosialisasi melalui interaksi bagi individu yang berbudaya. Nilai ini diharapkan dapat menjadi landasan bagi proses pendidikan yang menyentuh nilai-nilai budaya dan memungkinkan siswa berinteraksi secara harmonis dengan masyarakat. Kurikulum DPIA didasarkan pada nilai-nilai sosial dan budaya yang disepakati bersama, terdiri dari Profesionalisme, Kejujuran, Dapat Dipercaya, Kasih Sayang, Ketulusan, Progresif, Adil, Partisipatif, Responsif, Empati, Andal, dan Kekeluargaan.
Landasan Psikologis menjadi landasan pengembangan kurikulum yang mampu secara terus menerus mendorong rasa ingin tahu siswa dan memotivasi pembelajaran sepanjang hayat. Kurikulum yang disusun diharapkan dapat mendorong peserta didik untuk menciptakan harapan, inspirasi, pemberdayaan, pencerahan, dan kearifan dalam bermasyarakat, berbangsa dan bernegara.
Visi DPIA diturunkan dari Visi Jurusan Akuntansi Fakultas Ekonomi dan Bisnis dan disesuaikan dengan Visi Universitas Brawijaya sebagai berikut:
DPIA Vision:
Menjadi Program Doktor Akuntansi yang bereputasi dan mampu menunjukkan pencerahan intelektual, mental, dan spiritual sumber daya manusia serta berinovasi sebagai kontribusi terhadap akuntansi dan peradaban umat manusia.
Misi Program Studi DPIA:
Menghasilkan lulusan akademisi dan peneliti yang mampu memecahkan permasalahan dan mengembangkan pengetahuan filosofis akuntansi melalui penelitian orisinal, terkaji, dan berkontribusi dengan kompetensi sebagai berikut:
Tujuan DPIA adalah menghasilkan lulusan yang berperan sebagai akademisi dan peneliti yang mampu memecahkan masalah dan mengembangkan pengetahuan filosofis akuntansi melalui penelitian yang orisinal, teruji dan berkontribusi dengan kompetensi sebagai berikut:
Capaian pembelajaran lulusan (ILO) Program Studi DPIA meliputi empat kompetensi, antara lain: sikap, pengetahuan, keterampilan umum, dan keterampilan khusus, sebagai berikut:
| KKNI | ILO | ||
| KK 3 | Capable of developing knowledge in accounting and its relation to other relevant disciplines, both in national and global contexts | ILO 1 | Capable of developing innovative knowledge in accounting with an interdisciplinary, multidisciplinary, and transdisciplinary approach, beneficial to the stakeholders |
| P1 | Capable of mastering the philosophy of management accounting, financial accounting, sharia accounting, public sector accounting, social and sustainability accounting, auditing or accounting information systems and their relation to other relevant disciplines and solving the problems related to accounting through an interdisciplinary, multidisciplinary and transdisciplinary approach | ILO 2 | Capable of solving scientific accounting problems, accounted for scientific and academic ethics |
| KK 4 | Capable of leading the development of accounting research in a sustainable research roadmap in accordance with an interdisciplinary, multidisciplinary and transdisciplinary approach, beneficial for the stakeholders and the development of accounting science | ILO 3 | Capable of managing, leading and developing sustainable accounting research with an interdisciplinary, multidisciplinary and transdisciplinary approach, beneficial for the stakeholders and the development of accounting science |
| KU 2 | Capable of compiling interdisciplinary, multidisciplinary or transdisciplinary research, including theoretical studies and/or experiments in science, technology, art and innovation as outlined in the form of dissertations, and papers published in reputably international journals | ILO 4 | Capable of publishing original, examined, and contributing scientific papers in reputably international scientific journals |
| S9 | Capable of demonstrating a responsible attitude towards area of expertise independently | ILO 5 | Capable of demonstrating a responsible attitude, discipline by upholding religious values, morals, and academic ethics in developing original, qualified, contributing science and research as well as implementing academic integrity through a plagiarism-free attitude |
The relationship between the faculty’s mission and DPIA’s mission and PEO is as follows:
| FACULTY MISSION | DPIA MISSION | PEO | |
| Organising international standard economics and business in accordance with research, entrepreneurship and awareness of divinity, humanity, and the environment | Organising accounting science by upholding religious, ethical, qualified, contextual, environmental and international insight | PEO 1 | Capable of transferring knowledge and solving problems in accounting science through interdisciplinary, multidisciplinary, and transdisciplinary approaches. |
| Developing science and technology in the fields of economics and business through research characterised by religious values and universal | Accelerating the development of research and innovation in accounting with a multi-paradigm approach | PEO 2 | Capable of managing, leading and developing original and contributing accounting research through various paradigms (multiparadigm) and research methodologies as well as disseminating in reputably international journals. |
| Inspiring, empowering, and serving the community through education and research | Supporting the implementation of community service based on education and research organised by the Accounting Department so as to provide benefits to stakeholders. | PEO 3 | Capable of demonstrating integrity and responsibility for work in their field of expertise by upholding religious values, morals, and academic ethics. |
The relationship between the PEO and the ILO is as follows:
| ILO | PEO 1 | PEO 2 | PEO 3 | |
| ILO 1 | Capable of developing innovative knowledge in accounting with an interdisciplinary, multidisciplinary, and transdisciplinary approach, beneficial for the stakeholders | V | ||
| ILO 2 | Capable of solving scientific accounting problems, accounted for scientific and academic ethics | V | ||
| ILO 3 | Capable of managing, leading and developing the sustainable accounting research through an interdisciplinary, multidisciplinary, transdisciplinary and multiparadigm approach, beneficial for the stakeholders and the development of accounting science. | v | ||
| ILO 4 | Capable of publishing original, examined, and contributing scientific papers in reputably international scientific journals | v | ||
| ILO 5 | Capable of demonstrating a responsible attitude and discipline by upholding the values of religious, moral, and academic ethics in developing original, qualified and contributing science and research as well as demonstrating academic integrity through plagiarism-free attitude | v |
Penyelenggaraan pendidikan di DPIA dianggap sebagai jalur sampingan dalam gugus mata pelajaran, yang ditempuh dalam jangka waktu minimal 3 tahun (6 semester) dan maksimal 7 tahun (14 semester). Kurikulum DPIA terdiri dari 3 rumpun mata pelajaran, yang terdiri dari: mata kuliah wajib, mata kuliah peminatan, dan mata kuliah pilihan. Mata kuliah peminatan wajib terdiri dari Minat Akuntansi Manajemen, Minat Akuntansi Syariah, Minat Akuntansi Sektor Publik, Minat Akuntansi Keuangan, Minat Akuntansi Keberlanjutan, Minat Auditing, dan Minat Sistem Informasi Akuntansi. Mata kuliah dirancang per semester, dimana pada semester I mahasiswa menempuh 5 mata kuliah wajib, pada semester II mahasiswa menempuh 1 mata kuliah wajib, 2 mata kuliah minat wajib, dan 1 mata kuliah atau mata kuliah pilihan lainnya. Semester ketiga dialokasikan untuk disertasi. Beban studi DPIA PS berjumlah 55 SKS, dimana 28 SKS tersebut termasuk dalam beban studi total, dengan pembagian beban studi sebagai berikut:
DPIA Subject Clusters
| Courses | Credit Load |
| Compulsory Courses | 46 credits |
| Specialisation Courses | 6 credits |
| Elective courses | 3 credits |
| Total Credits | 55 credits |
The following tables illustrate DPIA Subject Clusters:
| Compulsory Courses | Specialisation Courses | Elective courses |
| 1. Philosophy of Science
2. Positivism Accounting Research Methodology 3. Interpretivism Accounting Research Methodology 4. Critical Accounting Research Methodology 5. Postmodernism Accounting Research Methodology 6. Independent Study (Scientific Publication) 7. Dissertation |
Concentration in Management Accounting
1. Management Accounting Research 2. Strategic Management Research Concentration in Islamic Accounting 1. Sharia Accounting Research 2. Islamic Money and Capital Market Research Concentration in Public Sector Accounting 1. Public Sector Accounting Research 2. State & Regional Finance Research Concentration in Financial Accounting 1. Market Based Accounting Research 2. Investment Management & Capital Market Research Concentration in Sustainability Accounting 1. Sustainability Accounting Research 2. Corporate Social Responsibility Research Concentration in Auditing 1. Auditing Research 2. Corporate Governance Research Concentration in Accounting Information Systems 1. Accounting Information System Research 2. Digital Accounting Research |
1. Behavioural Accounting
2. Forensic Accounting 3. Fiqh For Economy 4. Public Economy 5. Sociology 6. Multivariate Statistics 7. Anthropology 8. psychology 9. English for Academic Writing |
The following course map includes the DPIA courses required to accomplish in each semester:
COURSE MAP OF DOCTORATE PROGRAM IN ACCOUNTING (DPIA)
Metode penilaian mata kuliah di DPIA bermacam-macam, tergantung karakteristik mata kuliah tersebut. Tabel berikut menggambarkan contoh pengukuran ILO untuk Studi Independen (Publikasi Ilmiah).
CLO of Independent Study (Scientific Publication) course are as follows:
| CLO 1 | Capable of demonstrating the knowledge to formulate research issues, research gaps, research questions, and research objectives in accounting field. |
| CLO 2 | Capable of designing accounting research with proper methodology leading to an original and significant contribution |
| CLO 3 | Capable of compiling accounting research reports in accordance with an interdisciplinary, multidisciplinary, transdisciplinary and multiparadigm approach. |
| CLO 4 | Capable of publishing research results in reputably international journals (indexed by Scopus or web of science). |
The following table illustrates the relationship among the components of the assessment, the weight of the assessment, and the CLO of Independent Study (Scientific Publication) course:
| Assessment | Proportion | CLO1 | CLO2 | CLO3 | CLO4 |
| Presentation | 10% | 0,25 | 0,25 | 0,25 | 0,25 |
| Compatibility of Research Design & Methodology | 20% | 0,9 | 0,1 | ||
| Research Novelty | 30% | 0,9 | 0,1 | ||
| Journal Quality | 40% | 0,1 | 0,9 | ||
| 100% |
Meanwhile, the relationship between the CLO and the ILO is as follows:
| ILO1 | ILO2 | ILO3 | ILO4 | ILO5 | ||
| CLO1 | 0,4 | 0,4 | 0,2 | 100% | ||
| CLO2 | 0,8 | 0,2 | 100% | |||
| CLO3 | 0,8 | 0,2 | 100% | |||
| CLO4 | 0,8 | 0,2 | 100% |
Komponen penilaian mata kuliah Studi Mandiri (Publikasi Ilmiah) terdiri dari presentasi, kesesuaian desain & metodologi, kebaruan penelitian, dan kualitas jurnal. Presentasi digunakan untuk mengukur CLO 4, selanjutnya digunakan untuk mengukur ILO 5. Kesesuaian Desain & Metodologi Penelitian digunakan untuk mengukur CLO 2. Sedangkan CLO 2 digunakan untuk mengukur ILO 3. Kebaruan penelitian digunakan untuk mengukur CLO 1, kemudian CLO 1 digunakan untuk mengukur ILO 1 dan ILO 2 dengan bobot masing-masing 50%. Terakhir, kualitas jurnal digunakan untuk mengukur CLO 3, selanjutnya digunakan untuk mengukur ILO 2.
To complete the dissertation, DPIA students are expected to accomplish the following 9 stages:
| Stage | Activity | Semester | Details |
| 1. | Qualification | 3 | Discussing the Research Areas and the Focus of Research Plans |
| 2. | Paper Presentation I | 3 | Assessing the Draft Proposal: Introduction Chapter |
| 3. | Paper Presentation II | 4 | Assessing the Draft Proposal: Introduction Chapter, Literature Review, and Research Methods |
| 4. | Proposal Seminar | 4 | Conducting internal colloquium and presenting a draft dissertation proposal to obtain feedback and suggestions. The event is open to the public. |
| 5. | Proposal Exam | 5 | Examining and assessing the feasibility of the dissertation proposal
At this stage, the exam is attended by three internal examiners. |
| 6 | Paper Presentation III | 5 | Assessing and refining the dissertation draft. |
| 7. | Dissertation Research Results Seminar | 6 | Conducting internal colloquium and presenting a dissertation draft to obtain feedback and suggestions. This event is attended by three internal examiners and is open to the public.
Assessing the feasibility of the dissertation draft. Providing suggestions for improvement to be submitted as material for assessment by external reviewers |
| 8. | Dissertation Final Exam | 6 | Examining and assessing the feasibility of a student’s dissertation. This exam
is attended by three internal examiners and one external examiner. |
| 9. | Endorsement of dissertation/Judicium | 6 | Accomplishing final revision by supervisors to ensure that all suggestions and revisions are properly addressed.
Obtaining approval for the dissertation manuscript as the final dissertation manuscript. |
Untuk menjaga mutu pendidikan, Program Doktor Akuntansi didukung oleh dosen-dosen yang mempunyai keahlian di bidangnya dan memenuhi kriteria standar kompetensi nasional perguruan tinggi. Saat ini Program Doktor Akuntansi didukung oleh dosen yang bergelar Guru Besar, Doktor, dan Praktisi.