Doctor of Accounting Science (DAS)

Student Outcomes

After completing the study, graduates are:

1. Able to formulate and develop digital transformation frameworks in the field of accounting that are integrated with ERP technology, Big Data, Artificial Intelligence (AI), and Blockchain, thereby supporting more transparent, efficient, and accountable corporate governance practices.
2. Able to lead the comprehensive implementation of digital governance processes, including the strengthening of technology-driven organizational culture and data-driven decision-making, while ensuring full alignment with prevailing regulations, professional standards, and international accounting standards.
3. Able to design, manage, and direct portfolios of technology-driven accounting innovations such as AI-based auditing, robotic process automation, and predictive analytics to enhance the effectiveness of accounting processes, regulatory compliance, and the quality of financial reporting.
4. Able to create, formulate, and develop new business models that leverage digital finance technologies while supporting sustainability reporting practices that meet the evolving demands of modern stakeholders.
5. Able to formulate comprehensive accounting solutions utilizing Financial Technology (FinTech) and Regulatory Technology (RegTech) to improve tax compliance quality, strengthen the reliability of financial reporting, and more effectively detect and prevent fraudulent practices (anti-fraud).
6. Able to design compliance automation mechanisms and Artificial Intelligence (AI)-based auditing systems with high levels of accuracy, reliability, and error-detection capability across various accounting processes.
7. Able to develop new theories, concepts, and methodologies in the fields of digital accounting, forensic analytics, and sustainability reporting, thereby contributing significantly to the advancement of accounting knowledge and modern accounting practices.
8. Able to lead and coordinate interdisciplinary research integrating accounting, information technology, and regulatory studies in order to generate innovative and industry-relevant scientific findings that address emerging technological and industrial challenges.
9. Able to formulate technology-driven accounting transformation strategies including cloud accounting, AI-based auditing, and blockchain ledger systems to support the enhancement of effectiveness, transparency, and accountability at both corporate and regulatory levels.