In line with the prominent role played by the USP Graduate Programs, the PPGCC aims to educate thinkers and leaders for the public and private sectors, the non-profit sector, and the academy. The PPGCC alumni should be able to influence the country’s course and improve the population’s quality of life. More specifically, the PPGCC aims at the critical education of professors and researchers in the Accounting field, scientific development, and Accounting Science application to solve problems. The innovative role in its area of activity and its growing international insertion is a result of the full academic commitment of professors and students and its continuing improvement.


The Ph.D. course lasts 48 months. Within the first two years, it is expected that the student achieves the 98 credits required in subjects, and the last two years are devoted to the research preparation paper, as well as the possibility of a sandwich scholarship abroad.


  • EAC5871 Research Methods in Accounting
  • EAC5878 Theoretical Foundations of Accounting
  • EAC5884 Quantitative Methods in Accounting I
  • EAC5725 Financial Accounting
  • EAC5720 Accounting Theory
  • EAC5887 Research Seminars I
  • EAC5902 Research Seminars II
  • EAC5908 Research Seminars III
  • EAC5854 Pedagogic Monitoring I
  • EAC5855 Pedagogic Monitoring II
  • EAC5856 Theses Seminars

** The subjects ‘Theses Seminars’ and ‘Research Forum III’ may be taken in the 3rd or 4th semester.