Curriculum Structure
Upon completing the program, the PPGC/UFSC Doctoral Student is conferred the degree of Doctor in Accounting.
Doctoral degree – 60 credits, of which:
16 credits in required courses;
32 credits in elective courses; and
12 credits for the dissertation.
Notes regarding elective courses:
a) Up to 24 credits from the Master’s degree can be validated, upon approval of the Program’s Council.
b) Two semesters of teaching practicum (in courses of at least 60 hours) are equivalent to one elective course.
Required courses:
Contemporary Accounting Research (4 credits, 60 hours)
Quantitative Methods Applied to Accounting (4 credits, 60 hours)
Advanced research (4 credits, 60 hours)
Thesis Seminars I and II (2 credits each)
Elective courses:
Auditing
Performance evaluation
Business Valuation
Data Science Applied to Accounting
Accounting and Governance
Accounting and Sustainability
Accounting, Governance and Sustainability Reporting
Management Accounting Applied to Specific Sectors
Advanced Management Accounting
Accounting and Information Quality
Quantitative Methods in Accounting (Contabilometria)
Costs for Decision Making
Entrepreneurship, Innovation and Performance
Accounting Fraud and Corruption
Cost Management
Decision-Making Process Management
Public Management and Accountability
Higher Education Methodology
Metrics and Indicators for Performance Evaluation
Survey of Accounting Info Systems Research
Organizational Planning and Control
Environmental, Social and Governance Principles and Practices
Accounting Information Quality and Corporate Reporting
Management Control Systems
Advanced Accounting Theory
Financial Accounting (required for the Master’s)
Management Accounting (required for the Master’s)
Accounting Research Methodology (required for the Master’s)
Student Mobility
For the mobility of PhD students, the PPGC considers complementary activities for the validation of credits (see Art. 32 of the current PPGC Regulations).
