image formation comptabilité

Doctoral Programme : Accounting, Auditing, Management control

The Accounting track deploys in its discipline the values promoted by TSM-DP of ethics, rigor, respect, excellence and professionalism.

Conducted through

Full time programme

Teaching Language


Programme type

In person



Required Level for Entry

High School Diploma (or equivalent) +4

Level Obtained

High School Diploma (or equivalent) +9


5 years


300 ECTS

Programme Structure

Within the track, you will have the opportunity to collaborate directly with your professors on your research projects, on numerous and exciting themes such as CSR issues, financial accounting, auditing, accounting profession or Management Control and Performance Management Systems. In the context of the teaching received and the construction of your research projects, you will have the opportunity to develop your skills in a wide range of theoretical and methodological approaches in an international context.

The first year of the Doctoral Programme is a Master of Science, which allows for students to develop the necessary skills for PhD research as well as identify a research supervisor and develop their research project. After successfully completing their Master of Science, students are able to apply for funding to continue into the second year of the  Doctoral Programme. Alternatively, students can choose to exit the Programme with their Master of Science. From the second year of the Programme onwards students work closely with their supervisors to deepen their understanding of the theory and methodology of their chosen discipline, conduct original research and form timely contributions to their field of study.

Programme Objectives

  • Identify and validate original research questions grounded in theoretical foundations
  • Develop and apply appropriate, innovative and persuasive methods for research projects
  • Conduct critical and reflexive analysis of research findings, impact and outcomes
  • Provide relevant recommendations about practical problems encountered by organisations
  • Actively work in an inclusive, respectful and constructive way with supervisors, researchers and peers both within the institution and the wider international research community
  • Communicate effectively in both written and oral modes with a range of audiences formally and informally through a variety of different techniques and media
  • Understand and apply the codes of conduct and guidelines for scientific rigor, integrity and ethics
  • Teach and/or support student learning at undergraduate and graduate levels

Campus Channel Interview


  • 31 %

    Admission rate

  • 100 %

    Graduates with professional activity

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