Field of Accounting
The mission of the Accounting field is to provide an organizational and functional framework for the transmission of essential information and the development of critical thinking skills, as well as the ability to analyze, study, and interpret the structures, processes, and financial mechanisms specific to contemporary economies.
Through research topics covered by the areas of expertise of the doctoral supervisors in this field, a comprehensive and in-depth perspective is offered on the nature, content, and relevance of financial-accounting information in the decision-making process with socioeconomic impact.
This field addresses issues such as:
- The effectiveness of accounting tools, mechanisms, and policies
- The organization and functioning of various components of national and international financial reporting systems
- The role of new technologies in the development of mechanisms for collecting, distributing, and using financial-accounting information
- The importance of ensuring the quality, relevance, accuracy, timeliness, and availability of information
- The role of non-financial information in supporting the sustainability of economic growth processes
Doctoral supervisors
- Conf. univ. dr. habil ARTENE Alin Eugen (CV)
- Prof. univ. dr. habil BOBIÈšAN Nicolae (CV)
- Prof. univ. dr. habil BOGDAN Victoria (CV)
- Prof. univ. dr. habil BUNGET Ovidiu Constantin (CV)
- Lect. univ. dr. habil DELIU Delia Carmen (CV)
- C.S. II dr. habil DIMA Ștefana Maria (CV)
- Conf. univ. dr. habil. DOMIL Aura Emanuela (CV)
- Conf. univ. dr. habil DUMITRESCU Diana (CV)
- Prof. univ. dr. habil HAÈšEGAN Camelia (CV)
- Prof. univ. dr. MATEȘ Dorel (CV)
- Prof. univ. dr. ȘTEFEA Petru Marin (CV)
- Prof. univ. dr. habil TRIFAN Adrian (CV)
Thematic areas of interest (2025)
Doctoral thesis topics fall within the following research directions:
- Financial Audit
- Internal Audit
- Financial Accounting
- Managerial Accounting and Cost Analysis
- Financial Control
- Corporate Governance
- Corporate Groups and Consolidated Financial Statements
- Accounting Expertise
- Financial Reporting
Useful information
Proposed topics for admission (2025)
For the complete list of topics, please refer to the table (link).
The funding status of each topic (scholarship-based budget, budget without scholarship, or tuition fee) is determined based on the admission competition, in accordance with the UVT methodology.
Admission
The admission process for doctoral studies consists of an entrance exam, during which the candidate presents a scientific research project (Annex 9 of the DSEBA Doctoral Admission Regulations).
The main components of the research project are as follows:
- the title of the scientific research project (which must correspond to a topic announced by the doctoral supervisor for admission),
- a summary of the project (in Romanian and English or French),
- the content of the scientific research project,
- the objectives and research activities within the project,
- a plan for dissemination of doctoral research results,
- and a description of the candidate’s previous scientific research experience.
Candidates may choose to prepare and present the scientific research project either in Romanian or in an internationally used language.
Candidate evaluation during the admission exam will be carried out based on the criteria and indicators included in the evaluation grid for doctoral admission in the field of Economic Sciences (Annex 10 of the DSEBA Doctoral Admission Regulations).
The weighting of each evaluation criterion in the final score is as follows:
- 50% for the evaluation of the research project
- 50% for the evaluation of the candidate’s prior academic and scientific background
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For more details regarding the application file, the admission calendar, and the organization of the admission process within the Doctoral School of Economics and Business Administration, please consult the DSEBA Doctoral Admission Regulations and the UVT Doctoral Admission Methodology.
Curriculum
- Doctoral students admitted in the first year in 2024 (link)
- Doctoral students admitted in the first year in 2025 (link)
Courses
Conceptual Developments in Economic Sciences
Completion of studies
For more details about the IOSUD-West University of Timișoara study completion procedure, please visit the Doctoral Studies > Completion of doctoral studies page (link).
For field-specific details, please consult the following:Â
- Order of the Ministry of Education and Research no. 3018/2025, dated January 13, 2025, on the approval of the minimum mandatory national standards required for awarding doctoral degrees, published in the Official Gazette no. 78 of January 29, 2025
(applicable to doctoral students admitted from 2025 onward)Â (link) - Order of the Ministry of National Education no. 5110/2018, dated September 17, 2018, regarding the approval of the minimum national standards for awarding doctoral degrees, published in the Official Gazette no. 817 of September 24, 2018 (link)
(applicable to doctoral students admitted before 2025)Â (link) - The National Guide for Writing Doctoral Theses related to the Field of Study (forthcoming publication)
- Sections concerning the graduation procedure in the Regulations of the Doctoral School to which you are affiliated