Accounting and Information Systems

Foundation Requirements

  • A graduate degree in accounting or equivalent course work and/or work experience in accounting to demonstrate competence in an accounting function area (financial, managerial, auditing, tax, or information systems) at the master’s level.
  • An upper division course in micro-economic theory, taught using a mathematical approach.
  • Mathematics: One year of calculus (MATH 221 and MATH 222) and linear algebra (MATH 320 or MATH 340)

Accounting Major Requirements

Three to four seminars in accounting research (3 credits each) are required.

  • ACCT IS 971A Introduction to Accounting Research
  • ACCT IS 971B Behavioral Accounting Research
  • ACCT IS 971C Archival Accounting Research
  • ACCT IS 971D Experimental Economics Accounting Research

Economics Requirement

All students are required to take either AG ECON 635 or ECON 711 (Microeconomic Theory) and one economics elective. The elective should be chosen from the following: ECON 461, 464, 467, 501, 521, 548, 712, 713, 741, 743, 761.

Statistics and Research Methods

Either ECON 709 and ECON 710 or PSYC 610 and PSYC 710 (A two-semester graduate level statistics sequence in another discipline may be substituted if approved by the Accounting and Information Systems PhD Director).

Supporting Courses

Three to five courses in finance, psychology, economics, sociology, or other approved disciplines. The sequence of courses in the minor should provide the coherent program of study that prepares the student to complete the dissertation. The minor course sequence requires approval of the student’s faculty advisor and the Accounting and Information Systems PhD Director. Together with other coursework, the sequence must meet Graduate School requirements.

Independent Research

Students are required to present to the faculty an original research project (possibly co-authored with a faculty member or with another student) by the end of the student’s third year in the program. Independent of the presentation requirement, students must have completed a draft of their dissertation proposal (approved by their advisor) prior to the preliminary oral examination.