The curriculum development of Doctoral Programme in Accounting (DPIA) is constructed based on a philosophical foundation of the mutual agreement, formulated in accordance with Pancasila and the 1945 Constitution of the Republic of Indonesia. National education aims at developing skills and character of citizen to achieve a dignified nation, and it specifically aims to develop the faithful and devoted human being to God Almighty with a noble character and conscientious towards environment. As such, the DPIA curriculum development philosophical foundations lies on Awareness, Humanity Awareness, and Environmental Awareness.
Not only is the DPIA curriculum development philosophically based, it is also based on a sociological foundation, emphasising that education provides a process of socialization through interaction for a cultured individual. This value is expected to serve as the foundation for education process addressing cultural values and enabling students for harmonious interaction with community. The DPIA curriculum is based on mutually agreed social and cultural values, comprising Professionalism, Honesty, Trustworthiness, Compassion, Sincerity, Progressive, Fair, Participatory, Responsive, Empathy, Reliable, and Family.
Psychological Foundation serves as the basis for curriculum developmentcapable of continuously encourage student curiosity and to motivate lifelong learning. The compiled curriculum is expected to encourage students to create hope, inspiration, empowerment, enlightenment, and wisdom in society, nation and state.
The vision of DPIA is derived from Vision of Accounting Department, Faculty of Economics and Business and is adjusted from the Vision of Universitas Brawijaya as follows:
DPIA Vision:
To become a reputable Doctoral Program in Accounting capable of demonstrating intellectual, mental, and spiritual enlightenment of human resources as well as innovating as a contribution to accounting and human civilization.
DPIA Study Programme Mission:
To generate graduates serving as as academics and researchers who are capable ofcapable of solving the problems and developing philosophical accounting knowledge through original, examined and contributing research with the following competencies:
DPIA’s goal is to generate graduates serving as academics and researchers who are capable ofcapable of solving problems and developing philosophical accounting knowledge through original, examined and contributing research with the following competencies:
The learning outcomes of graduates (ILO) for DPIA Study Programme comprise the four competencies, including: attitudes, knowledge, general skills and specific skills, as follows:
| 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 |
The implementation of education at DPIA is considered as a by-course route under subject clusters, accomplished for a minimum of 3 years (6 semesters) and a maximum of 7 years (14 semesters). DPIA curriculum consists of 3 subject clusters, comprising: compulsory course, specialisation course, and elective course. The compulsory specialisation courses consist of Interest in Management Accounting, Interest in Sharia Accounting, Interest in Public Sector Accounting, Interest in Financial Accounting, Interest in Sustainability Accounting, Interest in Auditing, and Interest in Accounting Information Systems. The coursework has been designed per semester, from which in semester I, the students undertake 5 compulsory courses, in semester II the students undertake 1 compulsory course, 2 compulsory interest courses, and 1 subject or other elective courses. The third semester is allocated for dissertation. The total study load of DPIA PS is 55 credits, from which the 28 credits are included in the total study load, with the distribution of study load as follows:
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)
Assessment methods for courses at DPIA are various, depending on the characteristics of the courses. The following table illustrates an example of ILO measurement for Independent Study (Scientific Publications).
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% |
The assessment component of Independent Study (Scientific Publication) course consists of presentation, compatibility of design & methodology, research novelty, and journal quality. Presentation is applied to measure CLO 4, further utilised to measure ILO 5. Appropriateness of Research Design & Methodology is utilised to measure CLO 2. Meanwhile, CLO 2 is utilised to measure ILO 3. Novelty of research is utilised to measure CLO 1, then CLO 1 is utilised to measure ILO 1 and ILO 2 with a weight of 50% each. Lastly, the quality of the journal is utilised to measure CLO 3, further utilised to measure 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. |
To maintain the quality of education, the Doctoral Programme in Accounting is supported by lecturers who have expertise in their fields and fulfil the criteria for national higher education competency standards. Currently, the Doctoral Programme in Accounting is supported by lecturers who hold the title of Professor, Doctor, and Practitioners.