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Doctoral Programme : Accounting, Auditing, Management control

PhD in Accounting, Auditing, Management control

To be part of a new generation of creative, entrepreneurial and innovative researchers, able to face current and future challenges in Accounting, Auditing and Management control

Conducted through

Full time programme

Teaching Language


Programme type

In person

Required Level for Entry

High School Diploma (or equivalent) +5

Level Obtained

High School Diploma (or equivalent) +9


4 years

Double degree




Do you want to deepen your understanding of how management is practiced? Are you willing to inspire new thinking through teaching and research? And have an impact on management policies?

During the second year of the Doctoral Programme (Master of Philosophy 1 (MPhil 1) ), students develop more deeply their research ideas, theoretical models, methodology, and research protocol, while working closely with their academic advisors. From this year, most students also gain pedagogical experience by tutoring /teaching courses at the Bachelor’s and Master’s levels. In addition, financial support for conferences and research visits ensures that students can progress under excellent conditions and fully integrate international research networks in their field. At the end of the second year students present their current PhD plans and progress to date in front of a panel of academic committee; Years 3 (MPhil 2) and 4 (MPhil 3) of the Doctoral Programme are dedicated to original research and developing a PhD dissertation. Some students require an additional fifth year to finish the PhD dissertation, in which case a part-time teaching contract is generally signed with the University of Toulouse Capitole (ATER contract).

List of research interests:

  • Management Control Systems
  • Environmental Accounting
  • Audit
  • Industrial risks
  • Performance Management System
  • Service sector
  • Public Management
  • Corporate valuation
  • Mergers and acquisitions
  • Governance
  • Sustainability accounting and reporting
  • Accounting History
  • Accounting Profession
  • Management of financial teams and talent management
  • Critical Accounting

Benefits of the programme

  • Engage with internationally renowned scholars
  • Conference and research funding
  • Robust training in conducting original and independent research

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
  • 100 %

    Graduates in employment

Student testimonial

I would really advise TSM and its Doctoral Programme to students from Morocco or to anyone whose interested in undertaking an academic career. The educational programmes are attractive and constructive. I wouldn’t ask for a better student-professor relationship. TSM gives you the chance to bring out the best in yourself. At TSM everyone is open and pleased to help you. You get to meet people from all over the world and learn from them. Yeah! You can learn about the world at TSM.
Youssef Lagsaibi, DP Doctoral Programme - track PhD Accounting, Auditing, and Management control
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