Program objective

This program aims to train a new generation of experts and analysts in the fields of financial accounting, managerial accounting, financial auditing, and economic and financial analysis. Doctoral students become familiar with international standards in the field, refine their skills in handling accounting elements, financial audit procedures, and the execution of audits at each stage, as well as analyzing the impact of various factors on the economic and financial situation of economic entities. At the same time, they acquire general and specific research skills necessary for the preparation of doctoral dissertations.

Courses attended

Doctoral students attend 4 required courses, which build their research competencies, and 4 elective courses, which develop their cross-disciplinary, general, and professional research competencies:

• Applied economic theories.
• Methodology and epistemology of economic science.
• Advanced methods of quantitative and qualitative analysis.
• Specialized course.
• Academic writing and scientific communication / Scientific authorship and intellectual property law.
• Digital tools for scientific research / Career management.
• Financial management of scientific research / Scientific information management
• Management of research and development projects / Time management.

Teaching language
Romanian

Curriculum
full-time / part-time

Research areas

• accounting for economic entities in various sectors of the national economy;
• accounting in various public institutions, non-governmental organizations, and foreign-owned enterprises;
• application of information systems in accounting;
• organization and assessment of audit risk;
• specifics of control and audit in various fields of economic activity;
• improvement of the regulatory framework in the field of control and audit;
• financial and accounting diagnostics;
• alignment of national accounting with European accounting standards, etc.