Accounting and Information Systems
The doctoral program in accounting prepares individuals for careers in research and teaching at the University level. The program is administered through a sponsorship or apprenticeship system that begins with the admissions decision and carries on throughout the program. After reviewing and screening applications, the PhD committee makes the finalist files available to the accounting faculty. In order to be considered for admission to the program, at least one accounting faculty member must express an interest in working with the applicant during their tenure in the program. Ultimately, the admissions decision will be made jointly by the sponsoring faculty member and the PhD committee.
After admission, students are expected to have a close relationship with their faculty sponsor(s), through research and teaching assistantships, co-authored research, advising, and dissertation chairmanship.
Overview (the following material is subject to change)
Background Courses
Students entering the PhD program are expected to have completed the following background coursework. If these classes are not completed before entering the program, students finish them in their first year. To the extent possible, however, students are encouraged to complete as much background coursework as possible before starting:
A Master's Degree in Accounting or equivalent course work
- Two semesters of undergraduate calculus
- An upper-division course in linear algebra
- An upper-division course in micro-economic theory, taught using a mathematical approach
Accounting Major Requirements
Three 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
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.