Accounting is a field that deals with developing information which is useful to managers, investors and other interested parties in evaluating an entity’s financial position. As a PhD student, you will directly measure how users interact with accounting numbers as well as provide theories for accounting practice in the areas of financial and managerial accounting.
An appropriate background in accounting, finance and mathematics is assumed. Students may take MBA-level elective courses as necessary to fulfill any coursework deficiencies.
If you are a doctoral student in the School of Management who is interested in obtaining an external area of focus in Economics, you should consult with your academic advisor. The following courses satisfy the Management doctoral core requirements in statistics (two courses) as well as the requirements for an external focus area in Economics (a grade point average of 3.0 is required in external focus area courses).
ECON 611 Mathematics for Economists I
ECON 613 Introduction to Econometric Theory
ECON 665 Microeconomic Theory I
Plus one course from the following:
ECON 614 Econometric Theory II
ECON 712 Econometrics: Time Series Analysis
ECON 731 Optimal Contract Theory
ECON 666 Microeconomic Theory II
MGO 797 Accounting workshops are required for one credit-hour.
If you are a doctoral student outside of the School of Management who is interested in obtaining an external area of focus in Accounting, you should consult with your academic advisor. You are expected to have an appropriate introductory-level background in financial and management accounting (MGA 604 or equivalent) and you may take either the financial or managerial track. Course requirements are:
Independent study can be useful to provide students with a detailed exposure to specialized topics in accounting. They can be used as substitutes for MGA 795 and 796 if either or both are not offered. Students are encouraged to undertake supervised research with faculty members with the objective of developing a publishable research paper.
With prior approval of the field advisor, a student must take three courses in an area of interest, such as finance, management science or management systems.
The required research paper (as noted in Chapter 1) must be completed by the end of the first semester of the third year of study.
Accounting majors must successfully pass the comprehensive examination in Accounting. Students are expected to take the exam during their third year of study.
The Academy of Management Journal ranks our faculty among the most productive nationwide in the creation of real-world research. Our faculty publish in top accounting journals, including Journal of Accounting Research, Journal of Accounting and Economics and The Accounting Review. They actively engage with their students, often working jointly with them on various research projects.
In our research workshops, leading accounting researchers discuss their work with faculty and doctoral students. You will meet with the speakers and also have the opportunity to present your own research. In addition, the department will provide you with funding to facilitate your participation in accounting conferences.
Our many database subscriptions will facilitate your access to financial information (Compustat), stock prices (CRSP), analyst forecasts (IBES) and more.
As a doctoral student, you will have opportunities to work as a teaching assistant, recitation instructor and independent instructor in the classroom to hone your teaching skills.