1

GUIDE FOR PHD STUDIES

in
MANAGEMENT ACCOUNTING AND CONTROL
at
Trondheim Business School











16.06.2014

2

The organization of the PhD program at Trondheim Business School
The Program Committee for the PhD Program in Management Accounting and Control
(PDU) has got the overall responsibility for the academic part of the PhD education. PDU has
the following mandate approved by the Faculty Board 07.06.2012 (Case 13-2012)

Mandate

The committee is responsible for:
monitoring, quality assurance of and report from the departments research program
admission of PhD candidates and ensure that the Admission Agreement between the
academic community and the PhD candidate is signed
approve supervisors, project description and schedule
monitor the progress of the PhD candidates who are admitted to the program
appoint an evaluation committee for doctoral dissertations and approve the
recommendations from evaluation committees.
determine matters concerning the PhD candidate
allocate funds that are assigned to PDU
approve courses and quality assurance of the relationships with other educational
institutions, including cooperation with the National Research School in business
economics and administration.
provide advice and recommendations regarding research and research recruitment

Composition

The committee has five members, appointed by the Dean for a period of 3 years.
One faculty member (employed in a permanent position) within the management
accounting field (Chair).
Two faculty members (employed in permanent positions)
One PhD candidate
One external permanent faculty member from another university or college.

Personal deputy members are appointed.
The facultys administration acts as secretariat for the committee.
In addition, the research program will have a secretariat which the research PhD fellows can
contact in case of inquiries.
Financing - employment PhD position

Most of our PhD candidates get financing through scholarship schemes which entail that wage
and employment are administered by Sr-Trdelag University College (HiST).

PhD positions are regulated by:
The Civil Service Act (http://www.lovdata.no/all/hl-19830304-003.html )
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Regulation relating to conditions of appointment as postdoc, PhD candidate, academic
assistant, and specialist candidate position (http://www.lovdata.no/for/sf/kd/xd-20060131-
0102.html )
Sr-Trndelag University College has an introduction program for new employees; see the
following link for information about this:
https://ansatt.hist.no/content/30484/Introduksjonsdag-for-nytilsatte
On the same page there is also a link to a summary of information to new employees:
https://ansatt.hist.no/content/32664/Samleside---Informasjon-til-nytilsatte
Here details of personnel policy, working conditions, services and procedures are available.
Procedures and guidelines for PhD related matters are described here:
http://hist.no/content/41428/PhD-saker

For applicants with external financing, where the employment is not managed by Sr-
Trndelag University College, all financial matters related to the PhD studies must be
clarified with the financing party and Sr-Trndelag University College before the application
can be approved. It is normally required that external financing covers an amount equal to the
Research Councils lump-sum allocation for financing PhD candidates. This includes wages,
insurance contribution, social security costs, assets and funds to study abroad. Applicants that
are not fully funded through scholarship schemes, documentation is required to show that
minimum 75 % of the working time during the PhD program is earmarked research training
and that at least one year is allocated to full-time study.
These are normal rules for hiring PhD candidates employed by Sr-Trndelag University
College or an external party. Policies related to employment by Sr-Trndelag University
College are handled in the institutions HR handbook.

Application for admission to the PhD program
The application process is regulated in Sr-Trndelag University Colleges regulations for the
degree of Philosophiae Doctor (PhD) 5-6 and regulations for PhD program in Management
Accounting and Control at Sr-Trndelag University College / Trondheim Business School.

The application must include:
Documentation of the education that provides the basis for admission
Project /research proposal * which includes:
o academic explanation of the project
o progress schedule
o financing plan
o documentation of special need for academic and material resources
o plans for visits to other institutions
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o dissemination
o details of any intellectual property restrictions to protect the rights of others
A plan for the educational component.
Proposal for at least one supervisor, as well as an indication of affiliation to an active
academic environment.
Presentation of any legal and ethical issues that the project may raise and how these
can be clarified. The application must state whether the project is dependent on the
consent of research ethics committees or other authorities or individuals (informants,
patients, parents, etc.). Such permits should if possible be obtained and enclosed with
the application.
*See Appendix 1 Guidelines for writing project / research proposal for PhD training in
Management Accounting and Control at Trondheim Business School
The admission process

The process of applying for admission up until a written agreement and an approved
education plan exist are specified in the PhD regulations 5 and 6. This process consists of
the following:

- When the financing is clarified, an application for admission is sent to the PhD
program for doctoral education in Management Accounting and Control (PDU).
- The application is processed and admission decisions are made.
- The admission is formalized in a written agreement between the PhD candidate and
Trondheim Business School and any external institution (Admission Agreement for
PhD studies at Sr-Trndelag University College, part A, B and C).
- The PhD candidate and the supervisor (group) prepare and submit the final study plan.
- The final education plan is considered and decisions concerning approval are made.

As mentioned previously, this guide concerns the PhD candidates relationship to Sr-
Trndelag University College / Trondheim Business School. This relationship commences
when the application for admission to the program is filed, but prior to submitting the
application financing must be resolved.

At Sr-Trndelag University College / Trondheim Business School and collaborating
institutions it is often the case that the recruitment process for a PhD candidate is separated
from the processing of applications for admission the PhD program. Candidates who are
employed as a PhD candidate at Sr-Trndelag University College must, for reasons
regarding quality assurance and registration, after the recruitment also apply for admission to
the doctoral program in Management Accounting and control at Sr-Trndelag University
College / Trondheim Business School. When the appointment is made the intended supervisor
and connection to the appropriate academic environment must be clarified.
The application for admission to the PhD program should be submitted as soon as possible
after financing / appointment is clarified. The application must, in accordance with the
Regulation of conditions of appointment as research fellow, research assistant and graduate,
be delivered within three months after the start-up date. The start-up date refers to the date the
financing commences and the research fellow starts in the position (university candidates and
project employee fellows). For externally funded PhD candidates without employment by
5

Sr-Trndelag University College, application should be sent as soon as the supervisor is
contacted and the project outline is ready.

The application must be written in the prescribed form and must, according to the PhD
Regulations 5.2, also contain:
Documentation of the education that founds the basis of the admission, i.e. a masters degree
in Business Administration or equivalent education, including diplomas and transcripts
attachments.
Admittance to the PhD program normally requires that the candidate holds a five-year
masters degree or equivalent education which the faculty has approved for admission to the
doctoral program in Management Accounting and Control. Applicants must have a strong
academic background, with a weighted average grade of B or better (PhD Regulation 5
Admission).

The application for admission must include:
A description of the research project project / research proposal
Progress plan for conducting of the program
Financing plan
An account of necessary infrastructure
A statement for supervision requirements and suggestions for supervisors
Any plans for stays at other, including foreign, research institutions of enterprises
Plan for dissemination
Documentation of the education that founds the basis for admission
Details of any intellectual property restrictions to protect the rights of others

Application to use another language than a Scandinavian language or English in the
dissertation, trial lecture and disputation, must be submitted as part of the application for
admission.
The application is processed and decisions regarding admission are made

Admission decisions are made by PDU based on an overall assessment of the application.
PDU can establish criteria for ranking qualified applicants when the number of applicants
exceeds the capacity.
Admission may be granted subject to financing, admission capacity, preparation of individual
education plans, additional education and intellectual property agreements.
In the decision to grant admission the supervisor must be appointed, the responsibility of other
needs as outlined in the application must be placed, and the agreement period must be set with
start-up date and duration. Any extension of the contract period must be related to the rights
of employees or clarified in particular.
Admission may be refused if:
copyright agreements prevents publication and open disputation
6

intellectual property agreements are regarded as so unreasonable that Sr-Trndelag
University College should not participate in the project.


Formalizing admission

If the application leads to admission, this will be formalized in the form of a written
Admission Agreement to the doctoral program. The contract is divided into parts A, B and C:

Part A is a general section that is required for all PhD candidates admitted to a
doctoral program in Management Accounting and Control. The contracting parties in Part A
are the PhD candidates and the institution (Trondheim Business School).

Part B is an agreement about academic supervision of the doctoral program and is
required for all PhD candidates admitted to a doctoral education program. The contracting
parties in Part B are the PhD candidates, the supervisor(s) and the institution. If a candidate
has several formal supervisors, all parties must enter into Part B of the agreement.

Part C is an agreement between external institutions and Sr-Trndelag University
College about conducting the doctoral program and is only required for PhD candidates who
have either external financing, or who work at an institution that differs from the research
institution at which the candidate is affiliated. If a candidate is affiliated to two external
institutions (i.e. an external financial institution and an institution which provides
employment) each party must enter into Part C of the agreement.

The agreement must be completed and returned to PDU within a month after the admission
letter is received.

KD (the Ministry of Education) requires that educational institutions report throughput for
their PhD candidates. Throughput measures the time spent in the PhD program from the start-
up date (financing date) to the date of delivery. Net time consumption is gross time minus
approved leave and sickness absence.

If changes in the agreement are required during the period of study, the alterations must be
clarified in cooperation with PDU, and must be reported in the semi-annual progress report.
With leave of absence or contracted part-time study approved by PDU, the contract may be
extended. In this context leave of absence refers to "leave of absence from the program", such
as parental or compassionate leave, prolonged sick leave or a period in which the PhD
candidate is working on another project. "Part time" refers to a situation where the PhD
candidate has reduced the doctoral program to a part-time study while he / she is working on
another project adjacent to or has a certain percentage maternity/paternity leave or partial sick
leave etc. Both leave of absence and part-time study agreed with PDU and other causes that
lead to changes in the agreement, must be entered into the semi-annual progress reports.

It is important that the PhD candidates report lengthy absence in order to get the financing
period extended and get the proper completion time registered for the PhD degree. Approved
leave, extended sick leave, compulsory work duties and contracted part-time studies are not
considered in the completion time when Sr-Trndelag University College reports throughput
to the ministry.

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Preparation of the final education plan

The education plan is the plan for the entire PhD study, and must include the following:
Project description
Plan for the academic training
Plan for publication and dissemination
Plan for study abroad
Financing plan

If the education plan in the application for admission to the PhD program is approved in full,
and admittance made without reservation, the PhD candidate and the supervisor need only
report on changes to the plan in connection with the semi-annual progress reports. If
admittance is subject to the preparation of complete project description or a clarification in
relation to other parts of the study plan, the final study plan must be prepared and delivered to
PDU within the deadline stated in the admission decision.

It is important to have an updated education plan throughout the program, and significant
changes to the plan must be entered into the semi-annual progress reports after the changes
have been accepted by PDU. The plan is an important tool to get a good and realistic schedule
for completing of the PhD program, and the PhD candidate should, in cooperation with the
supervisors, ensure that it is updated at all times.

The final education plan is considered and approval decisions made

The final education plan is approved either in connection with an application for admission to
the PhD program or after the candidate and the supervisors have delivered a revised edition.

During the course of the study program
If the PhD candidate has got need for information during the program it is initially
recommended to contact the supervisor, PDU, the secretariat for doctoral education or the
employer / dean.

Complete project description

The complete project description must describe the background, clearly define the research
issues in the project and explain selected methods. The project description must be considered
and approved by PDU. *
If objections are made to the project description in the admission meeting, the PhD candidate
and the supervisor must as soon as possible, usually within six months after admission to the
program, provide a complete project / research proposal. The revised project description will
be made by the PhD candidate in collaboration with the supervisor(s) and must be based on
the preliminary project proposal which was added to the application for the PhD program.
*See Appendix 1 Guidelines for writing project / research proposal for PhD education in
Management of Accounting and Control at Trondheim Business School.
The coursework component
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The coursework component must include courses amounting to 45 credits and must include
training in the philosophy of science and ethics. The coursework component must be
completed and approved before the dissertation is submitted. Application to change the
approved education plan must be prepared in consultation with the supervisor and is
determined by PDU.
PDU may grant exemption from parts of the coursework component if similar requirements
are met by another entity or institution providing accredited training. PhD courses offered at
other institutions may apply for approval as part of the coursework component.
The coursework component can consist of regular lectures or seminars, in short, intensive
courses, or any other form approved by PDU. In such cases where no suitable courses are
offered, individual studies under guidance may be approved as part of the coursework.
Mandatory courses
Philosophy of Science (7,5 ECTS)
Management Accounting and Control (7,5 ECTS)
Managing by Numbers (7,5 ECTS)
Optional courses
Research Methods and Academic Craft or a PhD subject in research methodology at a
different educational institution.
Perspectives on Corporate Governance, Social Responsibility and Decision Making
Management Control in a Managerial Perspective
All PhD candidates are required to follow the coursework component. Documentation
showing that the candidate has acquired the necessary academic knowledge is required. Such
documentation can be provided through mandatory practical exercises, written or oral tests,
lectures, seminar presentation, written work, or otherwise approved by PDU.
The candidate gets two attempts to take the exam in a PhD course. Attempts beyond this must
be in accordance with the Examination Regulations at Sr-Trndelag University College.
PDU may grant exemption from part of the coursework if the same requirements are met at
another institution which provides organized doctoral programs. It is a requirement that the
academic training must be completed before the dissertation is submitted.


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Normal progression for PhD education in Management Accounting and Control
1
st
semester
2
nd

semester
3
rd

semester
4
th

semester
5
th

semester
6
th
semester
Research
process
Revision, project
description

50 %
seminar

90 %
seminar

Introduction
conversation

PhD days Poster Paper Workshop
Courses -
mandatory
Philosophy of
Science

Management
Accounting and
Control

Managing
by
Numbers
Optional
method
course

Courses -
own choice


Course 1

Course2

Internation-
alization



Diss-
emination

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Guidance
The PhD candidate will normally have two supervisors; one must be employed at Trondheim
Business School. At the programs inception in 2012 a supervision committee was established
consisting of the main supervisor and two co-supervisors. This practice will be maintained
until further notice.
The Admission Agreement to the PhD program in Management Accounting and Control, Part
B, states:
The supervisor must:

advise on the formulation and definition of topics and research question
discuss and evaluate hypotheses and methods
provide assistance in finding literature and databases (libraries, archives, etc.)
discuss the design and implementation of the presentation (outline, language,
documentation, etc.)
keep abreast of the candidates work progress and consider it in relation to the plan
help the candidate enter the relevant academic community
discuss results and the interpretation of results
give the candidate guidance on ethical issues related to the dissertation

Both the candidate and the supervisor shall submit semi-annual reports to PDU on the
progress of the work. Reports are printed on fixed form and submitted yearly on June 15
th
and
December15
th
.
If a party fails to comply with its obligations this must be discussed with PDU. The
relationship is regulated in the Admission Agreement, Part B.
Dissertation
The dissertation must be an independent scientific work that meets international standards
with regards to ethical standards, professional standards and methodology in the academic
field.
The dissertation must aim to develop new knowledge and be appropriate for publication as
part of the academic literature.
The dissertation may consist of a monograph or a compilation of several smaller works. If the
dissertation consists of articles, it must have a scope of 3-5 scientific articles due to be
published in international journals with peer reviews. The number of articles will depend on
the size and quality of each article and the candidates contribution. If the candidate has put an
unusually large amount of work in various articles which are of a very high quality, 3 articles
may be sufficient.
In addition to individual articles the dissertation must contain an overall theses presentation of
the scientific results including a detailed comparative discussion of the individual essays /
articles. The overall presentation is an independent scientific document in which the candidate
has the opportunity to expand and possibly correct aspects in the articles. It must also contain
11

criticism of methodology and scientific theoretical discussions, and demonstrate the candidates
ability for scientific overview and maturity, and ability to penetrate specialized scientific issues.

The presentation must have:
- an introduction
- a literary review
- a method chapter
- philosophy
- scientific articles / monograph
- conclusion

The dissertation must be accompanied with a statement describing the candidates and the co-
authors efforts of each work, signed by the candidate and each co-author. If several authors have
contributed equally to one article, their contribution is equally divided.

If a written work has been conducted in collaboration with other writers, the PhD candidate
must follow the norms of co-authorship which is normally accepted in the academic
community and in accordance with international standards. If the dissertation consists
primarily of articles, the candidate shall normally be the first author of at least half of the
articles and at least one must be written unaccompanied by others.
The institution determines whether a thesis which is produced jointly by several authors may
be submitted for evaluation.
The institution determines which languages may be used in a dissertation.

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Appendix 1
Guidelines for writing a project / research proposal for PhD education in Management of
Accounting and Control at Trondheim Business School.
Content requirements:
1. FrontPage which includes title, name and contact information
2. Summary / abstract on a separate sheet
3. Introduction (about 3 - 4 pages)
Motivation for the dissertations topic and argumentation for choice of research
question. A presentation of the research topic and questions, in addition to a definition
/ clarification of key concepts. A discussion of the dissertations possible scientific and
empirical contributions. A specification of the dissertation type monograph or article
collection must also be included.
4. An overall review of the relevant literature that will be used to examine the research
question. Tentative alignment of planned essays / articles with related research
questions and / or hypotheses (about 10 12 pages).
5. Scientific theoretical and methodological considerations.
Discussion of scientific approaches and deliberation of methodological foundation.
Discussion concrete methods and research design. Specifications of dependent and
independent variables and deliberations of units of analysis, data collection, etc. when
applicable (about 8- 10 pages).
6. Discussion of relevant research ethical issues (1-2 pages).
7. Schedule, budget and financing.
Specification of planned and completed PhD courses (about 2 pages).
Formal requirements:
1. The project description must be written in Norwegian, Swedish, Danish or English.
2. Maximum 25 pages (double-spaced, 12 pitch, Times New Roman).
Front page, abstract, reference list and attachment are additional. Footnotes and / or
end notes are permitted. Sections must be marked with indentations.
3. Headlines: 1
st
level: centred (not bold). 2
nd
level: Align left (bold). 3
rd
level: Align left
(cursive).
4. Use the Harvard system for references.
5. Figures and tables should as far as possible be incorporated in the text. Figure number
and name placed above figures, table number and name placed below the tables.

13

Appendix 2

To do list for the PhD candidate:

- The appointment process must be completed or other financing must be clarified
before applying for admission to the PhD program.

- The candidate must familiarize with the regulations of Sr-Trndelag University
Colleges PhD regulations.

- The candidate should submit their application as soon as possible after the financing /
appointment is resolved, ensuring that all required documents are attached. The
complete project description must be attached. Submit the application to the facultys
administrative coordinator.

- A signed version of the written Admission Agreement to the PhD program, part A, B
and C (when applicable) must be sent to PDU within a month after the letter of
acceptance is received.

- Send a version of the complete project / research proposal (identical to the one
attached to the application) along with the agreement.

- If PDU has made comments and not already approved the project description the
candidate must as soon as possible, together with the supervisor, prepare and deliver
this to PDU for approval.

- If the decision to grant admission is made subject to clarifications in the study plan,
the final study plan must be prepared and submitted to the doctoral committee within
the time range provided in the decision to grant admission.

- If during the course of study other significant changes occur with regards to the study
plan, this must be reported in the semi-annual progress reports (15
th
June and 15
th

December), after the changes have been approved by the relevant authority.

- If the candidate has got an agreement concerning compulsory work, this should be
planned in collaboration with the supervisor and the employer before completing part
A of the written Admission Agreement to the PhD program.