Master in Accounting

The mode of study for Master of Accounting Programme is by coursework and dissertation. This allows students to gain knowledge in both academic and research. The learning mode of this programme, which requires students to complete and pass the coursework and academic writing, indicates that the programme place high emphasis on strong theoretical foundations. The School of Accounting has expertise in the area of corporate reporting, corporate governance, auditing, accounting information systems, taxation, public sector accounting, management accounting and law.

Programme Goals

This programme aims to produce graduates that:

  1. possess advanced skills related to accounting theory, principles and practices;
  2. possess skills in accounting research;
  3. are able to acquire knowledge and skills independently through self-learning, courses and research; and
  4. are professional and ethical in fulfilling their responsibility to God and society.

Learning Outcomes

Upon completion of the programme, graduates should be able to:

  1. demonstrate advanced knowledge and understanding beyond the undergraduate level and ability to form or use ideas in accounting research;
  2. use skills and understanding to enhance existing knowledge to solve accounting problems relating to emerging and inter-disciplinary issues;
  3. integrate and synthesize knowledge through critical review of research literature;
  4. identify and resolve issues through research under uncertainty and limited information, taking into consideration ethics and social responsibility;
  5. present research findings, rationale and implications; and
  6. demonstrate lifelong and self-learning skills.

Admission Requirements

Entry requirements are as follows:

  1. Bachelor Degrees in Accounting with honours and with a good Cumulative Grade Point Average (CGPA) from UKM or any higher learning institution recognized by the UKM Senate; or
  2. Other qualification(s) equivalent to a Bachelor Degrees in Accounting with honours and with a good CGPA from UKM of any higher learning institution recognized by the UKM Senate; or
  3. full profesional qualification equivalent to a bechelor degree and recognized by the UKM Senate; and
  4. fulfills other requirements prescribed by the programme or Faculty;
  5. An international candidate from a country that are not using English as official language shall obtain a minimum TOEFL score of 550 or IELTS 6 or other english proficiency examination recognized by the UKM Senate.

Type of Registration and Period of Study

  1. Full time studies (three (3) to four (4) semesters)*
  2. Part time studies (four (4) to eight (8) semesters)*

*All courses will be conducted on weekdays and during working hours.

Programme Structure

  1. This programme consists of coursework and a dissertation and candidates must successfully complete 40 credits of courses comprising of:
    Core courses 6 credits
    Elective courses 6 credits
    Dissertation 28 credits
    Total 40 credits
  2. The candidate must present and pass his dissertation proposal;
  3. The candidate must present and pass his dissertation oral examination;
  4. Candidates are also required to publish at least one (1) article in an indexed journal ISI/SCOPUS/ERA or approved by the Graduate Study Committee of the Faculty.

List of Courses

  1. Core Courses (6 credits)
    • EPPA6013 Research Methods
    • EPPA6113 History and Philosophy of Accounting Theory
  2. Elective Courses (6 credits)
    • EPPA6123 Corporate Reporting
    • EPPA6213 Management Accounting and Control
    • EPPA6223 Strategic Management Accounting
    • EPPA6313 Seminar on Auditing
    • EPPA6513 Seminar on Taxation
    • EPPA6613 Seminar on Accounting Information System
    • EPPA6713 Seminar on Public Sector Accounting
    • EPPA6813 Corporate Governance
    • Elective courses can also be selected from any of the other master level courses offered by the Faculty of Economics and Management with approval of the Dean.
  3. Malay Language Courses
    International candidates shall register and pass Malay Languange Courses as part of graduation requirement as prescribed by the UKM.

    • ZZZM1013 Bahasa Melayu as Foreign Language I
    • ZZZM1023 Bahasa Melayu as Foreign Language II
  4. Dissertation (28 credits)
    • EPPA7028 Dissertation
      Candidates are required to write a dissertation of not more than 30,000 words as part of the Master of Accounting degree requirements. The dissertation should be in accounting related areas.

Requirements for Conferment of Degree

In order to graduate with Master in Accounting, the candidates should:

  1. Achieve a final CGPA of ≥ 3.00;
  2. Successfully complete all the coursework requirements;
  3. Succesfully complete a dissertation and pass an oral examination;
  4. Fullfils the publication required ; and
  5. Fulfills any other conditions prescribed by the University.


  • September (application is opened in April)
  • February (application is opened in October)


Online application via
*Application fees for Malaysian is RM30.00 / International applicant is USD30 or RM100.00

Tuition Fees

Full TimePart TimeFull Time Only
Registration (one time only)1,0108851,410
Services and Activities8456251,085
Tuition Fees1,4351,2353,200
TOTAL 1ST SEMESTER3,2902,7455,695
Subsequent semesters2,2801,8604,285
TOTAL FEES7,8508,32514,265
(3 semesters)(4 semesters)(3 semesters)

If you have further enquiries, please do not hesitate to contact us:

Postgraduate Secretariat
Level 4
Faculty of Economics and Management
Universiti Kebangsaan Malaysia
43600 UKM Bangi
Selangor Darul Ehsan

Tel:+6038921 5775/ 5777/ 5776/5373
Email: sitinora [a]

Study Funding Assistance

Eligible candidates are invited to apply for study funding assistance below: