

PHD in Accountancy at Shree J. M. Patel Institute of Studies and Research in Humanities, Arts and Commerce


Anand, Gujarat
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About the Specialization
What is Accountancy at Shree J. M. Patel Institute of Studies and Research in Humanities, Arts and Commerce Anand?
This Accountancy PhD program at Shree J. M. Patel Institute, affiliated with Sardar Patel University, focuses on advanced research in financial reporting, auditing, taxation, and management accounting. In the dynamic Indian business landscape, it addresses the need for scholars to investigate complex accounting issues, regulatory changes, and their impact on corporate transparency and financial decision-making, differentiating itself through its rigorous research-oriented approach.
Who Should Apply?
This program is ideal for M.Com. graduates, CA/CMA/CS professionals, and university faculty members looking to delve into academic research. It suits individuals passionate about contributing to accounting theory, policy, and practice, especially those seeking to become expert researchers, academicians, or high-level consultants in India''''s growing economy.
Why Choose This Course?
Graduates of this program can expect to pursue rewarding careers as Assistant Professors in universities, research scientists in economic think tanks, or specialized consultants. Entry-level academic salaries in India range from INR 6-10 LPA, with experienced professionals earning INR 15+ LPA, contributing to policy formulation and academic discourse in leading Indian institutions.

Student Success Practices
Foundation Stage
Master Research Methodology and Software- (Semester 1 (during coursework))
Thoroughly grasp foundational research methodology concepts and actively practice data analysis using statistical software like SPSS or R. Attend workshops on academic writing and citation management (e.g., Mendeley/Zotero) to ensure robust research practices.
Tools & Resources
SPSS/R tutorials, SPU library research databases, Purdue OWL, NPTEL courses on research
Career Connection
Strong methodological skills are crucial for conducting robust research, a prerequisite for any academic or research role. Proficiency in data analysis tools enhances employability for research-driven positions.
Engage with Core Accountancy Literature- (Semester 1-2)
Beyond coursework, regularly read leading Indian and international accounting journals (e.g., ''''The Accounting Review'''', ''''Indian Journal of Accounting'''') to identify emerging research gaps and contemporary issues relevant to the Indian context.
Tools & Resources
J-STOR, EBSCO Host, Google Scholar, SPU e-journals portal
Career Connection
Builds a strong theoretical foundation, helps in identifying a suitable research topic, and demonstrates intellectual curiosity vital for academic progression and impactful research.
Network with Faculty and Peers- (Semester 1-2)
Actively participate in departmental seminars, research colloquiums, and discussions with faculty members and fellow PhD scholars. Seek early guidance from potential supervisors on aligning research interests.
Tools & Resources
Departmental meetings, Research group discussions, SPU research events
Career Connection
Fosters collaborative opportunities, provides mentorship, and builds an academic network crucial for future career prospects and successful research collaborations.
Intermediate Stage
Develop a Strong Research Proposal- (Post-coursework, within first year of research)
Dedicate substantial time to refining your research proposal, ensuring its originality, feasibility, and relevance to current accounting challenges in India. Regularly seek constructive feedback from your guide and peers.
Tools & Resources
Research proposal guidelines from SPU, Consultation with research supervisor, Academic writing centers
Career Connection
A well-structured proposal is the cornerstone of successful PhD completion and demonstrates the ability to conceptualize and plan complex research projects.
Attend National/International Conferences- (Semesters 3-4)
Present initial research findings or literature reviews at national-level conferences (e.g., organized by ICAI, AFA, IIMs) or even international virtual conferences to gain early feedback and exposure.
Tools & Resources
Conference alert websites, Professional accounting bodies'''' event calendars, University travel grants
Career Connection
Builds confidence, provides exposure to the broader academic community, receives critical feedback, and enhances visibility for future academic job market opportunities.
Initiate Data Collection and Pilot Studies- (Semesters 4-5)
Begin the practical phase of your research by collecting data, conducting pilot studies, and refining your research instruments. For empirical studies, engage with companies or utilize public datasets relevant to India.
Tools & Resources
Survey platforms (Google Forms, Qualtrics), Access to financial databases (CMIE Prowess), Corporate annual reports, interview protocols
Career Connection
Practical research experience is invaluable; it prepares you for independent research roles and demonstrates your capability to execute complex studies efficiently.
Advanced Stage
Publish Research Papers in Peer-Reviewed Journals- (Semesters 6-7)
Aim to publish at least two research papers from your PhD work in UGC CARE-listed or Scopus/Web of Science indexed journals before thesis submission, often a mandatory requirement in Indian universities.
Tools & Resources
Journal finders, Academic writing support, Supervisor guidance, peer review clubs
Career Connection
Journal publications are critical for academic appointments and promotions, showcasing research productivity and scholarly impact in India''''s competitive academic landscape.
Prepare for Thesis Defense and Viva Voce- (Semesters 7-8)
Systematically compile and write your thesis, focusing on clarity, coherence, and originality. Conduct mock viva sessions with faculty and peers to refine your presentation and defense skills effectively.
Tools & Resources
SPU thesis guidelines, Academic writing software, Presentation tools, feedback from mentors
Career Connection
Successfully defending your thesis is the ultimate goal, enabling you to earn the degree and validate your research capabilities for any future professional role.
Develop Teaching and Mentoring Skills- (Throughout the research period, especially in later stages)
Seek opportunities to assist professors in teaching undergraduate/postgraduate courses, deliver guest lectures, or mentor junior researchers. This builds crucial pedagogical skills essential for academic careers.
Tools & Resources
Teaching assistantships, Departmental seminars, Participation in faculty development programs
Career Connection
Practical teaching experience is highly valued in faculty recruitment processes, significantly enhancing your profile for Assistant Professor positions in India''''s higher education sector.
Program Structure and Curriculum
Eligibility:
- Master''''s degree (M.Com. or equivalent) in the relevant subject with at least 55% marks (50% for SC/ST/OBC/Differently Abled) or equivalent grade. Must clear Entrance Test conducted by Sardar Patel University or be UGC-NET/CSIR-NET/SLET/GATE/Teacher Fellowship holder (exempted from entrance test).
Duration: 1 semester (for coursework component)
Credits: 12 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| Paper I | Research Methodology | Core | 4 | Research problem formulation, Research design, Data collection methods, Sampling techniques, Hypothesis testing, Research reporting and ethics |
| Paper II | Computer Applications in Research | Core | 4 | Introduction to computers and operating systems, Statistical software packages (e.g., SPSS, R), Data analysis using spreadsheets (MS Excel), Word processing for thesis writing (MS Word), Presentation tools (MS PowerPoint), Internet and database searching |
| Paper III | Advanced Studies in Commerce (Accountancy Specialization) | Core | 4 | Recent trends in Accounting, Advanced Auditing concepts and practices, Corporate Finance and Governance, Indian Financial System and Regulations, Behavioral Accounting and Ethics, Contemporary issues in Commerce |




