A PhD program in accounting is a research-intensive discipline focused on advancing theoretical and empirical knowledge in accounting and its role in financial reporting, organizational decision-making, governance, and accountability. The program employs rigorous quantitative, qualitative, econometric, and interdisciplinary research methods to investigate areas such as financial accounting, management accounting, auditing, taxation, accounting information systems, corporate governance, sustainability accounting, and accounting regulation. Through original and methodologically rigorous research, the program aims to contribute to accounting theory and practice while addressing emerging challenges related to digital transformation, artificial intelligence, sustainability, financial transparency, and corporate accountability.