the phd in accounting programme offers a supportive environment to undertake original research and equips students with the theoretical and technical skills needed to produce quality research. the degree is awarded by the university in recognition of the successful completion of a course of supervised research, the results of which show evidence of originality and independent critical judgement and constitute an addition to knowledge. this programme is available in either full-time or part-time mode (3 years full-time and 6 years part-time). students are registered initially for the degree of phd (doctor of philosophy), although their status is probationary until the first annual review has taken place, normally between 12 and 18 months from first registration.