- The third cycle of studies of the Department consists of a doctoral thesis and upon its completion students are awarded with a doctoral degree. The Department of Accounting and Finance, as a stand-alone Department awards doctoral degrees.
- The structure, organization, operation and evaluation of the Doctoral Studies Program of the Department of Accounting and Finance are governed by current legislation and the provisions of the Doctoral Studies Regulation. The provisions of the Regulation specify and complement the existing legislative framework, which guides the doctoral studies and incorporates the relevant decisions of the competent collective bodies of the Department of Accounting and Finance. The acquisition of the doctoral degree is guided by the relevant provisions of the existing legislative framework.
- A doctoral thesis aims at the production of original high-level scientific research, through which the disciplines of Accounting, Auditing and Finance are promoted. Graduates of the doctoral studies program are expected to become part of the Greek or international research, academic and business potential.
- For matters not specified in the Regulation, the Department’s Assembly is the competent decision-making body.