The accounting discipline in the Management PhD program offers a rigorous curriculum that prepares you to become a productive researcher or teacher at a top research university. The program uses knowledge from economics, finance, decision theory and statistics to examine issues in accounting research. A typical course sequence is outlined below, but you should refer to the PhD Handbook for complete information on all program requirements.


An appropriate background in accounting, finance and mathematics is assumed. Students may take MBA-level elective courses as necessary to fulfill any coursework deficiencies.

Discipline Requirements

First Year Second Year Third and Fourth Years

Finance and accounting seminars (MGF and MGA 700 series).

You will be required to take a series of seminars that overview accounting research with emphasis on capital markets research and current topics.


Contact Us

Accounting and Law Department
School of Management
University at Buffalo
375 Jacobs Management Center
Buffalo, NY 14260-4000

Tel:  716-645-3290
Fax: 716-645-3823

To speak to a faculty member, contact Inho Suk, PhD, associate professor of accounting and law.

External Areas of Focus for Management Students

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.

External Areas of Focus for Non-Management Students

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:

Managerial Track Financial Track

MGA 795 Doctoral Seminar

Note: Substitutes may be used for doctoral seminar including independent study and supervised research.

No minor exam is required if the student achieves a 3.5 grade point average in minor courses.

Additional PhD Program Requirements

DiBerardino Accounting Resource Center

An exclusive space for accounting majors, the center offers meeting areas, computers and printers for students to study, work on group projects, hold meetings and conduct research.