Universiti Tenaga Nasional

What you'll study

This programme is a research degree centred on an original thesis. Rather than followed taught coursework, students develop a research proposal in consultation with a supervisor and carry out an independent investigation that contributes to knowledge in accounting or related fields such as auditing, taxation, corporate governance, performance measurement or sustainability reporting. Typical components include:

• Research proposal development: refinement of research questions, literature review and research design under supervisor guidance.
• Methodology and methods: advanced training in qualitative and/or quantitative research methods appropriate to accounting research (e.g. econometrics, archival analysis, case study, interview-based methods, content analysis).
• The thesis: an extended, original piece of research presented as a written thesis and subject to examination by internal and external examiners.
• Research seminars and progress reviews: participation in departmental seminar series, workshops and regular supervisory meetings to present and critique work-in-progress.

Duration is typically longer than a taught master's: full-time candidates usually complete within a shorter timescale than part-time candidates. Candidates are examined primarily on their thesis and may be required to defend their research at a viva voce or oral examination.

Entry requirements

Applicants are normally expected to hold a recognised bachelor’s degree with a good honours classification in accounting, finance or a related discipline. Relevant professional qualifications (for example ACCA, CIMA or equivalent) combined with a strong academic record may also be considered. Typical requirements include:

• A relevant undergraduate degree with strong academic performance (or equivalent professional qualification).
• A clear research proposal outlining the proposed research topic, objectives, and methodology.
• Academic references that can attest to the applicant’s research potential.
• For some applicants, an interview with potential supervisors or the programme panel.
• International applicants may need to demonstrate proficiency in English through recognised tests or prior study in English-speaking institutions, subject to university policy.

Entry is subject to the availability of a suitable supervisor and approval by the faculty. Candidates with substantial professional experience in accounting or related areas but without the standard academic route may be considered on a case-by-case basis.

Career prospects

Graduates of an MS (Accounting) by Research pursue careers that value advanced research, analytical and evidence-based decision-making skills. Common career pathways include:

• Academic roles and further doctoral study leading to positions as lecturers or researchers in universities.
• Senior technical roles in accounting and audit firms, including specialist positions in financial reporting, forensic accounting and corporate governance.
• Policy, regulatory and advisory roles in government agencies, standard-setting bodies or professional institutes.
• In-house research, financial analysis and strategic roles within corporate organisations, especially in areas requiring deep subject-matter expertise around accounting standards, sustainability reporting and performance measurement.

Why study at Universiti Tenaga Nasional

Universiti Tenaga Nasional (UNITEN) provides a research environment supported by academic staff with expertise across accounting, finance and management disciplines. As a university with strong industry links, students benefit from opportunities to engage with practitioners and industry projects during their research. The faculty emphasises rigorous methodological training and offers supervisory support, access to research seminars and resources to develop publication-quality research. The research degree is suited to candidates seeking a focused, independent research experience with pathways into academia, professional practice and policy-related roles.