Master of Science in Accounting

The Department of Accounting offers the Master of Science in Accounting to provide graduate studies in Accounting which combines both conventional and Islamic aspects which eventually producing experts who are competent in both conventional and Islamic accounting. It aims at encouraging further research in Accounting which incorporates the Islamic perspective and to develop experts who are able to formulate Islamically desirable policies in line with the rapidly changing Accounting Environment. The department's strength is in the areas of Islamic Accounting, Environmental Accounting, Zakat, Management Accounting, Public Sector Accounting, Accounting Education & Ethics and Auditing & Taxation.

Programme Description

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Duration / Mode of Programme

Students may enrol on a full-time or part-time basis. Full-time students must enrol for a minimum of 9-12 credit hours per semester. Part-time students may register for 6 credit hours each semester.

The duration of studies for both full-time and part-time students is as follows:





Part time

2 academic years

4 academic years

5 academic years

Full time

1 1/2 academic years

2 academic years

3 academic years

28 credit hours of coursework + 12 credit hours of dissertation


Entry Requirements

Programme Structure


The Masters in Accounting programme comprises of 28 credit hours of coursework (10 courses) and 12 credit hours of dissertation. 

Core Courses

Course Code

Course Name

ACC 6610

Financial Accounting And Reporting

ACC 6620

Managerial Accounting

ACC 6630

Accounting Theory And Policy

ACC 6640

Islamic Worldview And Accounting Ethics

ACC 6810

Islamic Accounting And Finance

ACC 6820

Accounting Research Methods

ACC 6650  Introduction to Library Search & Academic Writing
ACC 6660 Literature Review

Elective Courses

Course Code

Course Name

ACC 6830

Accounting For Islamic Institutions

ACC 6840

Issues In Auditing

ACC 6850

Issues In Taxation

ACC 6860

Issues In Public Sector Accounting

ACC 6870 Issues in Accounting Information System

A candidate shall be required to pass all the courses with at least a "B" grade and attain a minimum a CPGA of 3.00. In certain circumstances, a candidate may be required to take pre-requisite courses.


Dissertation (12 Cr. Hrs.)

After completing all the courses, students will proceed with a dissertation before they could graduate. The research proposal will be specifically developed in their Accounting Research Methods course (i.e. ACC 6820). Once they have presented their research proposal and subsequently approved by the Department's Postgraduate Committee, they may proceed with their research under the supervision of the assigned supervisor(s).


A relevant Bachelor's degree with good grades (CGPA 3.0) from an accredited instituion of higher learning or any other certificates recognized to be equivalent to a Bachelor's degree and with relevant professional experience.


In addition to the Kulliyyah requirements, an applicant must produce satisfactory proof of proficiency of English Language by :

The Test of English as Foreign Language (TOEFL) with a minimum score of 550 or
The International English Language Testing Services (IELTS) with a score of 6.0 or
The IIUM-administered English Placement Test (EPT) with a minimum score 6.0.

* All information is correct at the time of publication. All requirements are subject to amendment by the Management of International Islamic University Malaysia.