The Doctoral Program in Accounting Science at Universitas Sumatera Utara (USU) is an advanced educational program designed to prepare future academics through a thorough education in accounting research. This doctoral program aims to equip students with the necessary skills to conduct accounting research independently, make significant contributions to the development of accounting science, and solve problems related to the accounting field.

With the vision of "Becoming an excellent and competitive accounting program in ASEAN by 2030," it is expected that graduates of this program will become skilled academics and important contributors to the development of accounting and bring innovative ideas that can shape the future direction of this field. Students who complete this study program will be awarded a doctoral degree (Dr.).