Ph.D. Accounting

1. List of Academic Staff

Name	Status and Qualification	Research Interests
Ramat T. Salman	Ag. HOD & Senior Lecturer B.Sc., (BUK,  Kano); M.Sc., MBA (Ilorin); Ph.D.      (UUM, Sintok- Malaysia), FCTI	Financial Accounting Taxation Cost Accounting
A. S. Kasum	Professor B.Sc.  (BUK,  Kano); M.Sc.;Ph.D. (Ilorin); FCA	Financial Reporting, Taxation, Management                Accounting, Auditing and Public Accounting
Olubunmi F. Osemene	Professor B.Sc. (OAU,Ile-Ife); MBA (LAUTECH, Ogbomoso); M.Sc., Ph.D. (Ilorin); FCA	Management and Cost Accounting, Environmental Accounting,  Investigative  and Forensic Accounting
T. A. Olaniyi	Professor B.Sc.; M.Sc.; Ph. D. (Ilorin); ACA	Management                Accounting, Financial                    Management, Quantitative Techniques
Khadijat A. Yahaya	Reader B.Sc.(BUK,  Kano);  M.Sc.; PGDE; Ph.D. (Ilorin); FCA	Financial    Accounting,    Auditing and Taxation
O. A. Aliu	Senior Lecturer B.Sc. (Ilorin); M.Sc. (BUK, Kano); Ph.D. (UUM, Sintok-Malaysia)	Public        Sector        Accounting, Taxation, Corporate Governance.
S. Abogun	Senior Lecturer B.Sc. (Ilorin); M.Sc. (Lagos); Ph.D. (Ilorin)	Corporate        Reporting,        Cost Accounting     and     Management Accounting
*A. Jimoh	Professor B.Sc. (ABU, Zaria); M. A. (Queens); Ph.D. Ife)	International     Finance,     Applied Econometrics,       Banking       and Finance
* U. Gunu	Professor B.Sc. (Sokoto); M.Sc.; Ph.D. (Ilorin)	Management,       Entrepreneurship Management.
*S. B. Isiaka	Professor B.Sc.; MBA; M.Sc.; Ph.D. (Ilorin)	General Management                Human Resources                      Management and Business Policy
*M. A. Ijaiya	Professor B.Sc.; M.Sc.; (BUK, Kano); Ph.D. (Ilorin)	Microfinance and Rural Finance Management, Small Business Finance
*J. O. Adeoti	Professor B.Sc.  (ABU, Zaria); MBA, M.Sc., Ph.D. (Ilorin)	Business Policy and                  Strategic Management, and Marketing
*I. B. Abdullahi	Professor B.Sc., (ABU, Zaria); M.Sc. (BUK, Kano); Ph.D. (Ilorin)	Financial                    Management, Investment Analysis Security and Portfolio Management
*M. A. Ajayi	Reader	Management of Financial Institutions,

	B.Sc.    (EKSU,    Ado-Ekiti);    MBA; M.Sc.; Ph.D. (Ilorin)	Lending and Financial Administration
*A. A. Kilishi	Reader B.Sc.; M.Sc. (Ilorin); Ph.D. (Ibadan)	Economic Theory, Development Economics, Political Econometrics and Econometrics
*M. Ajide	Lecturer I B.Sc.; M.Sc. (Ilorin); Ph.D. (UUm, Sintok-Malaysia)	Economic Theory, Development Economics, Political Econometrics and Econometrics

*Lecturers from other departments

B.                   Introduction

The programme is to offer interested candidates the opportunity to be well groomed and grounded in research. Specialised training for academics, employees in both public and private sector of the economy is available for those with a good first degree in Accounting or Finance plus a Master degree of not lower than minimum of 60 percent in Accounting.

C.                   Philosophy

The philosophy of the programme is to provide a platform for a broad based and in-depth training in accounting researches. As a result, candidates are expected to contribute towards the development of accounting theories, increase the frontier of knowledge and solve problems affecting the discipline and the society. This is to prepare candidates for academic positions in universities and other tertiary institutions as well as management positions in both public and private sector.

D.                   Aim and Objectives

The aim of the programme is designed to provide specialist education and training for researchers in tertiary institutions as well as for high level business managers.

Objectives:

1. to produce candidates with critical knowledge of the various segments in the accounting discipline;
2. to develop in the candidates with the appropriate abilities to make full and intensive use of relevant concepts, tools and modern accounting techniques; and
3. to create in the candidates the requisite ability for effective communicate skills in the Accounting profession; and
4. to train doctoral graduates who would be able to impart accounting knowledge to others as colleagues, subordinates or students.

E.                   Admission Requirements

The candidates are required to possess the following:

1. Five ‗O‘ Level Credits passes or equivalent subjects including English Language, Mathematics, Economics and two other Social Sciences subjects.
2. M.Sc. degree in Accounting from University of Ilorin or any other recognized universities with at least an average of B grade (60%).
3. M.Phil. degree in Accounting or M.Phil. conversion in Accounting (having satisfied all requirements) from university of Ilorin or any other recognized universities.
4. Appear before an interview panel set up by the Department and score a minimum of 60 percent (60%).

F.                   Duration of the Programme

1. The Full-time programme shall run for a minimum of 36 calendar months and a maximum of 60 calendar months.
2. The Part-time programme shall run for a minimum of 48 calendar months and a maximum of 72 calendar months. However, for extension beyond the specified maximum period, a special permission of the Postgraduate Board shall be required.

G.                  Detailed Course Description

ACC 901   History of Accounting Thoughts 3 Credits

Nature and scope of accounting and its evolution. Accounting function and its relationship with the information systems of organisations. Accounting procedures and systems. Source documents, accruals, prepayments and adjustments. Provisions and reserves. Classification of expenditure. Methods of recording. Accounting data- manual and mechanical. Manufacturing. trader. Accounting treatment of control accounts and bank reconciliation. 45h (T); C

ACC 902   Advanced Management Accounting Theory 3 Credits

Advanced theories and practice of management accounting in the decision making process. Strategic management accounting: target costing, ABC costing, kaizen costing. Contemporary issues in management accounting. 45h (T); C

ACC 903   Advanced Financial Accounting Theory 3 Credits

Accounts of banks and insurance companies, and the Nigerian insurance acts. Valuation of goodwill and company shares. Divisible profits and company dividends. Consolidated and other group accounts. Elements of mechanised accounting: application of computers and related systems to business accounts. Governmental, municipal and public utility accounting. Seminars on accounting systems. 45h (T); C

ACC 904   Advanced Theory and Practice of Taxation 3 Credits

Taxation and tax administration policies and procedures. Issues in personal income taxation. General and specialised company tax practice. Oil and gas, and solid mineral taxation. Taxation of e-commerce and IT services. Taxation of property and real estate. International tax environment. Taxation of international businesses and transactions. Tax problem case studies. Contemporary issues in taxation. 45h (T); C

ACC 905   Advanced Auditing Theory 3 Credits

Evolution of auditing: procedures with particular reference to internal control systems. Internal audit functions. Sampling and statistical techniques. Auditing standards and guidelines: exposure drafts, post audit review, audit of accounts of solicitors, charitable and other non-trading organizations. 45h (T);

ACC 906   Contemporary Issues in Accounting 3 Credits

Discussion and articulation of recent developments in the accounting literature: financial instruments, human resource accounting, and management accounting change. Theories in accounting research: agency theory. contingency theory, institutional theory, and decision usefulness theory. 45h (T); C

ACC 907   Contemporary Issues in International Accounting 3 Credits

Accounting and financial control of international operations. Preparation, translation and analysis of financial statements for companies that have branches of foreign multinational companies. 45h (T); E

ACC 908   Research Methodology 3 Credits

Introduction to research methodology. Research in social science. Research in physical and natural sciences. Problems of sries. Common errors in Research. Research in practice. Problem identification. Literature review. Materials and methods methodology. Results: data analysis. Discussions. Summary. Conclusion and recommendations. Reporting writing. 45h (T); C

ACC 909   Seminar 3 Credits

Each seminar relates to an examination of current issues in the area of specialization in consultation with supervisor. Results of such examinations shall be presented at the departmental or faculty seminars. Requirement of the doctoral seminar shall be at the recommendation of the supervisor and the approval of the departmental post graduate sub-committee. 135h (P); C

ACC 910   Advanced IT Applications 3 Credits

Computer simulation. Study of a variety of complex business and social systems. Modeling and management information systems. Job shop scheduling. Inventory and queuing systems. Management games. 45h (T); E

ACC 912   Public Sector Accounting 3 Credits

Accounting for government sector. Fund accounting. Budgeting and control in government sector. Issues of reporting. Disclosure and financial analysis. International public sector accounting standards (IPSAS). New and future developments in the government sector. Accounting for capital projects and debt service. Capital assets and investments in marketable securities. Managing for results. 45h (T); E

ACC 914   Environmental Accounting 3 Credits

Cost and control processes of the effects of industrial activities on the environment. Shareholders wealth maximisation theory. Stakeholder theory. Enlightened stakeholder theory. Environmental cost and reporting. 45h (T); E

ACC 999    Thesis 12 Credits

Candidate shall conduct research and present a post-field seminar to the satisfaction of a panel of internal examiners, and the final thesis assessed and found satisfactory for the award of Ph.D. by a panel of 5 and an internal examiner from a related department from within the university and an external examiner. 540h (P); C

Graduation Requirements

Candidate must have taken and passed 33 Credits of Core and 6 Credits of Elective courses with a score of not less than 60%. Candidate must also have presented and defended the protocol seminar, and post-field seminar to the satisfaction of a panel of internal examiners. The final thesis must have been assessed and found satisfactory for the award of Ph.D. by a panel of four (4) including an external examiner.

I.                     Summary

Core Courses: ACC 901 (3), ACC 902 (3), ACC 903 (3), ACC 904 (3), ACC 905 (3), ACC 906

• , ACC 908 (3), ACC 909 (3) and ACC 999 (12)               33 Credits

Elective Courses: ACC 907 (3), ACC 910 (3), ACC 912 (3), ACC 914 (3), BUS 901 (3) BUS 912

(3), FIN 901 (3), FIN 902 (3); FIN 904 (3)                               6 Credits

Total                                                               =                        39 Credits

*Details of BUS and FIN are available in the host departments.