The programme provides knowledge in the field of accounting and auditing, based on the foundation of the economic theory and practice. The wide range of issues in the field allows for diverse research, mastering and enriching the competences of the doctoral students and inviting a large number of interested persons to take part in it. The range of doctoral thesis topics is extremely wide. Scientific research can be aimed at solving diverse problems in the field of accounting of non-financial enterprises, financial and budgetary organisations, of non-profit enterprises, including the field of auditing carried out in them.