The social and economic concerns of multinational businesses require clear communication of various accounting records. Individuals who wish to become knowledgeable in the practices and theories of international accounting might do so by pursuing an academic course in this subject.

Requirements for the PhD program often involve the student having already obtained a Master’s degree. Additionally, a thesis or dissertation primarily consisting of original academic research must be submitted. In some countries, this work may even need to be defended in front of a panel.

Part time learning allows one to obtain part-time degrees even if one cannot attend school on a full-time basis. One can learn at his or own pace, gradually accumulating credits which count towards final qualification.