The Faculty of Finance and Accounting offers an English language Ph.D. programme for all international students. This programme is a three-year full time or part-time programme that is fully recognized and offered in two main study areas:
- Accounting and Corporate Financial Management
The prospective student has to apply through a regular application process and proceeds through the entrance examination. The entrance examination focuses as well on the entrance exam essay each applicant must submit to their potential supervisor. Each prospective student must agree with their potential supervisor about the supervision prior to submitting the application documents.
For information on submitting applications (in electronic form) with an appendix (in written form), conditions for admission, general description of the contents of the examinations and the criteria by which it will be evaluated as well as on other requirements please see the files below. The programmes are carried out in the languages according to their accreditation. The number of students that will be admitted to study in these programmes depends on tutors’ availability (max. 5 students per 1 tutor).
Field „Finance“ is aimed at scientific research and independent creative activity in the sphere of micro- and macro- finance (Financial Markets and Banking, Monetary Theory and Policy, Public Finance). Field compulsory subjects, elective subjects, optional subjects, scientific, publication and pedagogical duties; home and foreign scientific stays and preliminary focus of a doctoral thesis are included in the study scheme, which is composed at the beginning of the study, being evaluated every year.
After completing the study scheme the student sits for the Doctoral State Examination (Financial Economics, Economics of Banks and Insurance Companies, Theoretical and Analytical Issues of Public Finance, Macroeconomic Aspects of Taxation, Fiscal Imbalance, Theory and Practice of Monetary Policy, International Monetary Relations), which is a complex revision of knowledge from the sphere of theory of finance and methods of application of newly gained knowledge.
With the final doctoral thesis, the student proves his/her ability to independent creative work. It has a character of a research work, bringing new and so far not published knowledge in the sphere of the theory of finance. Among the basic characteristic features of a doctoral thesis at the field of finance are especially the scientific approach to working out the topic, using scientific research methods, scientific style of work and scientific presentation of original outcomes. In the course of working out the doctoral thesis, the student informs the respective department on the advance of solving the assigned topic.
The principal goal of the Finance doctoral field is to prepare the students for their future university or research activity. The main stress is put on mastering modern quantitative methods, completing advanced financial subjects, solving specialized research tasks and their presentation at professional conferences and working out and defending doctoral work being a substantial scientific contribution in the sphere of the theory of finance.
Field: Accountancy and Financial Management
Management of finance has a key role in every institution (all the more so in an enterprise). Finance of an enterprise is closely related to the economy, financial and managerial accountancy; therefore it is necessary to understand their mutual relations. Economic environment, in which enterprises adapt their decisions, determine their decision making to a lower or higher extent. Financial accountancy is a language of finance, but not only this. It supplies information on the financial situation and efficiency of an enterprise, identifies aberrations from the desired state and renders data for predictions of future development.
Even though the number of tasks related to the financial management depends on the size of an enterprise, the basic functions are always the same. They are especially financing, investments, financial analysis, and planning. In the conditions of globalization of financial flow and capital markets, other functions gain importance. It follows both from the need of managing the finance in the multinational environment and from the need of presenting to external users information on the financial situation of a firm in line with the world accountancy standards.
Among specific tasks belongs evaluation of an enterprise either for the capital market, acquisitions or other purposes. In the system of internal evaluating management of an enterprise the indispensable tool is the management accountancy, which secures information in the departmental and product structure and enables to solve the corresponding set of decision tasks. It disposes of a number of analytical techniques and models, which have lately been developing towards their interconnection with integrated management information systems.