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Post-Doctorate in Accounting

1) Presentation


Your Postdoctoral Program at AAU, will allow our studnts the ability to self-learn. AAU will provide all necessary tools to achieve the highest level of learning. This way, your academic progress and knowledge will be measured at all times thanks to the continous evaluation of your assigned academic adviser. The distance learning method of AAU will help our students optimize their time and effort for their own academic development.

The intellectual capacity reached by our students in this program will allow them to use research know and recognize the present of our current world. This way, our students will be able to improve and innovate the processes of communication and negotiation appropriate to the field of their environment that they wish to develop.

2) Requirements

Diploma or certificates of a full Doctorate or its equivalent, plus 2 years of experience in the area of study of interest, either academically or professionally.

3) Study Plan – Duration

The study plan that AAU offers consists of 4 phases:

First Phase: This is the phase where the student will send his academic and work related experience to his appointed academic adviser either to corroborate his academic level or to validate courses of different study or work centers. At the same time, the student will have to complete 5 mandatory subjects of general knowledge. This phase must be completed by the student within 2 to 4 weeks as the average time. If the submitted work meets the intended academic foundations the evaluation and analysis done by AAU should take from one to two weeks.

Second Phase: This is the main phase of the program. Students will have to develop their study plan or work with the one provided by AAU. Once the plan is completed a new academic advisor will evaluate the proposal and inform the student of its approval. The order in which the investigative papers are developed, as well as the deadlines, depend on the student. AAU does not impose deadlines for any of its investigative papers, however recommends developing at least one paper a month. If the submitted work meets the intended academic foundations the evaluation and analysis done by AAU should take from three to four weeks.

Third Phase: This is the phase where the students present their thesis proposal and its corresponding development after it has been approved by the academic advisor assigned. The development and completion of this phase may take the student an average of 8 weeks. If the submitted work meets the intended academic foundations the evaluation and analysis done by AAU should take from six to eight weeks.

Fourth Phase: This is the administrative phase of data verification, where the Administrative Department of AAU and the student determine the way of shipping the official documents that the students requires. The graduation process may take between one o two months.

4) Study Methodology

AAU offers a distance learning method in which students do not need to physically attend classrooms. They adopt a study platform where they have access to their personal tutor.

  • El estudiante puede disfrutar de un horario de estudios flexible, organizando su tiempo de manera libre y con un alto nivel de autodisciplina.
  • El estudiante va acceder a este tipo de educación independiente en el lugar donde residan, eliminando así las dificultades de ubicación geográfica, organización del tiempo de estudio y respeto a la vida familiar y obligaciones laborales.
  • Once the student is officially enrolled in our program, a user and password will be assigned to access the virtual student platform. This process should not take more than 24 hours. The student virtual platform is useful for our students to manage their academic progress in an organized manner, make direct inquiries to their academic advisor and have the integral development of their program using the internet.
  • The student will be able to make use of different virtual libraries that can be found on the internet. This way, students will have free access to books and electronic publications, as well as academic databases in order to conduct their research.
  • AAU offer students a series of suggested courses in the program to be studied. The function of the student, in coordination with his academic adviser, is to choose the courses of study for the development of the career. If a course of courses suggested by AAU are not adapted to the needs of the student, he or she will be able to suggest other courses that meet their expectations, as long as they meet the academic formats that AAU requires.

5) Academic Credit Table

The total number of credits needed to complete and graduate from a post-doctorate degree is 60.

AAU will award a maximum of 24 credits for recognition of credits of other institutions and life work experience in the chosen career.

In Phase 1, AAU has 5 mandatory courses and each course is worth 3 credits, as established by the university.

AAU offers its students the choice between 8 to 14 courses based on the criteria of the academic adviser.

Below you will find an average credit table:

Total credits granted by AAU

15 mandatory credits +

9 validated credits maximum


24 total credits +

24 credits to study (average of 8 courses) +

12 credits for the thesis


60 total credits for a post doctorate degree

6) Objective

AAU’s objective is to provide students with the knowledge, skills and values necessary for individuals in today’s challenging world. The fundamental purpose of andragogy education is to ensure the acquisition of knowledge common to educated people and to equip students to integrate acquired knowledge in order to produce interconnections of thoughts and ideas. The goal of this study program is to provide students with the information, ideas and skills they need to have in order to live a happier and more intellectually rewarding life.

7) Suggested Courses

Here you will be able to find courses that are required as a basis for general study and courses that suits your desired plan of studies. However that does not mean it’s a standardized program that you would want as a study plan. The following are suggested courses that can guide you to make your own specialized curriculum.

  1. The methodological foundations of accounting research
  2. Behavioral research in accounting
  3. Contracting theory and research
  4. Management control system design
  5. Audit judgment
  6. Business forensics
  7. Enterprise risk management
  8. Revenue management
  9. Economics of auditing and auditor behavior
  10. Analytical research in accounting
  11. Empirical accounting research
  12. Interdisciplinary accounting
  13. Financial economics based research in accounting
  14. Accounting in its organizational and social context
  15. Managerial decision support
  16. Accounting information systems

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