Babcock Business School
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Department of

Accounting

A shared core in advanced accounting theory, taxation, public sector accounting, audit and assurance, financial reporting and performance management, grounded in Christian accounting ethics.

M.Sc.M.Phil./Ph.D.Ph.D. (Direct)

Approved & enrolling

Current programmes and specialisations

As published in the department's approved 2026–2030 Postgraduate Bulletin.

M.Sc. Accounting

Enrolling

Students personalise their focus by choosing electives, in consultation with the Head of Department and PG Coordinator.

  • Forensic Accounting
  • Human Resources Accounting
  • International Accounting
  • Oil and Gas Accounting

M.Phil./Ph.D. Accounting

Enrolling

Specialisation electives organised under four named areas, taken in the first year.

  • Audit & Assurance
  • Financial Reporting & Ethics
  • Strategic Financial Management
  • Taxation and Fiscal Policy

Admissions

Qualification requirements

Final admission is subject to review of transcripts and documents by the Admissions office.

An MBA does not qualify for direct Ph.D. entry, regardless of CGPA. MBA holders may be considered for the M.Phil./Ph.D. pathway, subject to admission review.

M.Sc.

  • Bachelor's degree in a relevant field (Second Class Lower or above, subject to transcript), OR
  • Mature candidates: PGD plus B.Sc./HND in a relevant field and at least 5 years of relevant work experience.

M.Phil./Ph.D.

  • Master's degree (Second Class Lower or above) in a relevant field.
  • The M.Phil. is not standalone — it is a structured pathway that leads to the Ph.D.

Ph.D. (Direct)

  • An MBA does not qualify for direct Ph.D. entry, regardless of CGPA. MBA holders may be considered for the M.Phil./Ph.D. pathway, subject to admission review.
  • Master's degree from Babcock or a recognised university with at least a 60% average or CGPA 4.0/5.0.
  • CGPA 3.50–3.99 (or 55–59%): conditional admission after 16 credits of Master's-level coursework at 60% or above.
  • An M.Phil. (60%+) from Babcock waives the first Ph.D. year.
  • Professional experience does not waive academic deficiency.

In development

Upcoming specialisations

These proposed tracks are under curriculum review and are not yet open for application. Check your eligibility for a current programme to be ready when they launch.

Which would you like to study?

Choose up to three. Your anonymous preferences will inform curriculum planning, not admission or approval.

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Why these specialisations matter

  • Global sustainability disclosure standards and Nigeria's public-sector accounting reforms
  • Enterprise ERP adoption across Nigerian banks and corporates
  • Strengthened internal audit expectations in corporate governance codes
  • Bank recapitalisation and the resulting mergers and acquisitions activity