Doctor of Philosophy (PhD) in Accounting and Finance: The PhD is a programme of independent, self-directed academic research degree, supported by a team of supervisors that makes an original contribution to knowledge written up in a publishable dissertation. The PhD programme also supports developing research and generic skills to equip you to operate successfully as a professional researcher in any setting. The essential requirement of a PhD is the creation of new knowledge. Being a researcher means developing new ideas and improving understanding by creating new knowledge.