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.

Hong Kong, found on the south coast of China, the country is one of the two Special Administrative Regions in the Republic of China. Hong Kong's higher education is placed in the England’s structure as well as international systems. It is managed by the country's Education Bureau.

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.