entrance exam for phd in accounting

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• ACCOUNTING EDUCATION

Road map to applying for a doctorate in accounting

Finding the right school is only half the battle..

• Accounting Education

Pursuing a doctorate in accounting can be an exciting and highly rewarding journey. However, especially if you're more accustomed to applying for jobs than to graduate programs, the application process can seem bewildering. It may be more time - consuming and require more preparation than anticipated.

This article can serve as your road map, making you aware of the possible roadblocks, speed bumps, and even the burnout you may encounter along the way (see the sidebar "Tips for Preventing Burnout" below). We outline the process of choosing schools to apply to, getting all your materials ready for application, and planning your time so you can meet the application deadlines. This guide is intended to help you navigate the highly competitive application process and position yourself as a prime candidate for consideration.

ROUTE PLANNING: CHOOSING THE TYPE OF DEGREE TO PURSUE

After you've made the decision to pursue a doctorate in accounting, the next choice you must make is which type of doctorate you want: a Ph.D. in accounting or a doctorate in business administration (DBA) with a concentration in accounting. Traditional accounting Ph.D. programs require full - time residency and consist of face - to - face instruction in a campus classroom. In these programs, tuition is usually waived, and students receive a stipend in exchange for working as a research or teaching assistant.

Nontraditional DBA programs may be conducted completely online or can be "hybrid" programs, where most instruction takes place online, but students are also required to be on campus multiple times throughout the program. One advantage of nontraditional programs is they allow you to pursue a degree while continuing to work, although some students may have difficulty balancing the demands of the program with the demands of their job (see the sidebar "Doctoral Programs for Practitioners" below). A drawback is that the cost of such programs can be quite high ($40,000 to $120,000) compared with the cost of traditional accounting Ph.D. programs. Also, note that having a DBA can affect the types of schools that will hire you as a faculty member, as many larger, research - focused schools prefer or even require candidates to hold a Ph.D. This may not be a problem if you plan to teach at a smaller or teaching - focused school.

CHOOSING SCHOOLS TO APPLY TO

After you determine which type of degree you want to pursue, you will then need to decide which schools to apply to. It is important to keep in mind that most schools accept only a handful of applicants each year. To increase your chances of acceptance into a program, you should apply to at least six to eight schools.

Consider some of the following factors when making this decision:

Accreditation

A school's accreditation status could affect your viability as a candidate for a faculty position. In the United States there are two main types of accreditation: regional and specialized. Regional accreditation applies to the school as a whole, whereas specialized accreditation applies to specific programs within the school. Accreditation from the Association to Advance Collegiate Schools of Business (AACSB) is widely considered the highest standard of accreditation for business schools, and many schools require faculty applicants to possess a Ph.D. or doctorate degree from an AACSB - accredited institution (see the box, "Helpful Resources").

Your future career plans

Consider also where you would like to work after graduation. If you are looking for a position at a research - intensive school, choose a graduate program with a strong reputation for research. Also, note that graduates of a school's accounting Ph.D. program typically do not find their first positions at the school from which they received their Ph.D. Thus, if you know that you would like to work at XYZ University immediately after you finish your Ph.D., you should probably not apply to that school's Ph.D. program.

Your research interests

Explore the type of work your prospective schools' faculties engage in, both the research areas they tend to specialize in (e.g., audit, tax, financial accounting, governmental/ not - for - profit accounting, management accounting, accounting history, etc.) and the research methods (behavioral or archival) they tend to use. This is an important step even if you're not yet sure what type of research you want to engage in, because later in your career you will be expected to develop research interests.

If you find that no one at the school does research you are interested in, or that most of the faculty is engaged in research in areas or methods that don't appeal to you, then that school will probably not be a good fit.

Additional factors

Other factors to consider include location, culture, and reputation. Depending on your situation, a school's location may be a major factor in choosing whether to apply to it. To determine whether a school would be a good cultural fit, consider reaching out to the program's coordinator, current students, or recent graduates. You can usually find their names and contact information on the program's website.

A program's research reputation can be an important factor in your application decision. To get a sense of the school's general and research reputation, speak with the program's coordinator and examine the program's website for listings of faculty publications, job placements of recent graduates, and mentions of its ranking in Public Accounting Report 's Annual Professors Survey. (In this survey, which requires paid access, accounting faculty rank the best accounting doctoral programs in the country.) Additionally, you may want to view Brigham Young University's yearly accounting research rankings.

ROADBLOCKS: APPLICATION REQUIREMENTS AND LOGISTICS

Your application journey may come to a quick end if you encounter certain roadblocks that prevent you from applying to or being accepted into a program. Read prospective schools' admission requirements carefully, and be especially mindful of the following:

Required classes, degrees, and/or work experience

Some schools either require or strongly recommend having certain prerequisite classes (e.g., calculus, linear algebra, and microeconomic theory), a master's degree in business or accounting, or one or more years of work experience.

Most Ph.D. programs require applicants to provide their Graduate Management Admission Test (GMAT) scores. If you have previously taken the GMAT, make sure your score is recent. If you took the test more than five years ago, you will need to retake it.

Studying for the GMAT is important to optimize your chances of being accepted into a program. While minimum score requirements can be in the low to mid - 600s , several schools note on their websites that the average scores of students accepted into the program are 700 or above.

Be aware of application deadlines. Priority deadlines for most Ph.D. programs are in December or January prior to the fall semester of entrance.

Whether a school is accepting doctoral students in a given year

You may find that some schools are not accepting applications to their doctoral program for the upcoming school year because they lack the resources to support doctoral students.

SPEED BUMPS: ALLOW AMPLE TIME TO COMPLETE YOUR APPLICATION

Beware of speed bumps that can slow your application journey. It's advisable to start planning the application process a year in advance. Most schools require the following application materials, all of which can take weeks or even months to compile or obtain:

Recommendation letters

Most schools require two or three letters of reference, and many specify that some or all must be academic references. Depending on how long you have been out of contact with your references, it may take a bit of research and time to find their current contact information and to hear back from them.

Transcripts

Schools will require transcripts from undergraduate and graduate schools you previously attended. Note that transcript processing and delivery time can vary depending on the mode of delivery, holds on your account, and the length of time since graduation.

GMAT scores

You can take the GMAT only once every 16 calendar days, five times within a 12 - month period, and eight times total in your lifetime. Plan accordingly so you can submit or update your GMAT score before your application is due.

If it has been a while since you last updated your r é sumé, you may need some time to research items such as official job duties, dates of service, and reference contact information.

Most schools require applicants to provide a written personal statement and may request additional essays as well. The personal statement is a very important piece of the application process in which you attempt to "sell" yourself to the school; therefore, it is a good idea to put a lot of time and thought into your responses and to hire an editor to read over your responses and provide feedback. Typographical errors, poor grammar, or a lack of enthusiasm are likely to leave a bad impression on the application reviewers.

EYES ON THE PRIZE

The application process is a critical phase in your journey to a doctorate, and it presents many challenges. We hope the tips provided in this article will help keep you on course and prevent you from encountering unwelcome surprises while navigating the application process. Proper planning, preparation, and knowledge can help you achieve your dream of receiving a doctorate in accounting.

Tips for preventing burnout

The process of applying to a Ph.D. program can sometimes feel overwhelming. Here are some ways to alleviate the stress:

Talk to accounting professors about their Ph.D. experience

Most professors would be happy to speak with you about their doctoral journey, including the application process. You are likely to find that they, too, encountered some speed bumps and roadblocks along the way, and they may be able to give you advice.

Stay organized

If you are applying to several schools, it can be difficult to keep up with each program's requirements. A good way to manage this is to keep an Excel spreadsheet or a checklist of each school's requirements and due dates. That way you can check off what you have completed as you go and not worry about forgetting any components.

This help can come in the form of GMAT study courses, having a friend or editor review your essays and r é sumé, or speaking with your target schools' Ph.D. program coordinators for advice (e.g., they may advise you to submit your materials by a certain date to be among the first considered, or to consider retaking the GMAT to increase your chances of acceptance).

Be aware of alternative teaching routes

You don't always need a doctorate to teach at the college level. Many schools require only a master's degree to teach as a part-time (adjunct) lecturer or as a full-time nontenure-track instructor.

Seasoned accounting professionals interested in transitioning from practice to the classroom may consider the AACSB Bridge Program. The Bridge Program is an intense weeklong program held annually at a participating university. Participants gain knowledge on topics such as managing the classroom, creating an engaging learning environment, and planning and delivering courses.

Doctoral programs for practitioners

A CPA with at least three years of professional accounting experience who would like to teach tax or audit at the university level should consider applying to the Accounting Doctoral Scholars (ADS) Program ( adsphd.org ). The ADS Program provides financial support for those pursuing a Ph.D. in accounting who have recent public accounting experience and plan to teach and do research in tax or audit at an AACSB-accredited university after graduation. Those selected for funding receive a total of $40,000 in supplemental payments upon reaching various milestones while pursuing a doctorate in accounting.

Practitioners can also consider participating in the AACSB Bridge Program, an initiative that helps practitioners transition to the classroom and learn teaching and classroom management skills. Visit aacsb.edu/events/bridgeprogram for more information.

About the authors

Sarah Garven, CPA, Ph.D. , is an assistant professor of accounting at Middle Tennessee State University in Murfreesboro, Tenn. Bailee Pennington is a senior at Morehead State University in Morehead, Ky., majoring in accounting and finance.

To comment on this article or to suggest an idea for another article, contact Courtney Vien, a JofA senior editor, at [email protected] or 919-402-4125.

Helpful resources

• List of AACSB-accredited universities and schools, aacsb.edu
• Brigham Young University's accounting rankings, byuaccounting.net
• The Accounting Doctoral Scholars Program, adsphd.org
• AACSB Bridge Program, aacsb.edu/events/bridgeprogram
• Frequently asked questions about GMAT scores and score reports, mba.com
• Information about how often someone can take the GMAT, mba.com

AICPA resources

• " Don't Let These Myths Stand Between You and a Teaching Job ," CPA Insider , Aug. 7, 2017
• " Transitioning Into Academia: A New Pathway for Practitioners ," JofA , March 2016
• " My Pathway From Practitioner to Professor ," JofA , March 2016
• " A Ph.D. for Me? Really? "
• " From Practice to the Classroom ," JofA , Oct. 2012
• " Pursuing a Ph.D. in Accounting: Walking in With Your Eyes Open ," JofA , March 2009
• Extra Credit
• " From CPA to the Classroom: Going From Practitioner to Professor ," JofA , Feb. 28, 2017
• " Pathway to Academia for Accounting Professionals "
• AICPA Accounting Education Center

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PhD Admission Requirements

The goal of the Accounting PhD program is to train students to do rigorous research in accounting, a specialized area of financial economics. An institutional understanding of how accounting information is used by capital market participants and/or within firms is useful and best obtained through relevant work experience, but is not required. The program is highly analytical and quantitative. Thus, a strong undergraduate preparation in microeconomics and mathematics is an advantage, as is some prior training at the undergraduate or graduate level in accounting, finance, or economics.

Except for the GMAT or GRE general test which is required of all applicants, there are no formal admission requirements. The TOEFL test must be taken by applicants whose native language is not English.

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Ph.D. in Accounting

Develop expertise in accounting principles, quantitative methods, economics, and finance on your way to becoming a successful teacher and scholars.  You will collaborate with both peers and faculty mentors, and be encouraged to present your work at conferences, as well as submit articles for publication in top research journals. 

• Academic Program
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Accounting Ph.D. students complete a program of study that begins with coursework in accounting, quantitative methods, economics, and finance. Through seminar courses, you will become fluent on the existing state of research literature, appropriate research methods, and proper management of the publication process.

Course requirements are typically satisfied in the first two years of the program. In addition to doctoral seminars, Ph.D. students will take courses in the departments of finance and economics, and are encouraged to explore inter-disciplinary pursuits.

Comprehensive Examination

A comprehensive examination will be administered at the conclusion of the second year in the program. Satisfactory performance on the exam marks your transition from course-work to full-time thesis research.

Doctoral students begin engaging in the research process as early in the program as possible. A first-year summer paper, which can be a replication or an extension of an existing study, provides early hands-on experience in research design, programming, data management, and statistical analysis.

Students must then complete a second-year paper based on an original research idea and present this research in early December of their third year to qualify as a Ph.D. candidate.

In the spring of their fourth year, students submit and present their dissertation proposal, which should make a substantial, significant, and original contribution to the field. Input from faculty during the proposal process outlines the work that students need to complete over the summer for their dissertation proposals to become their job market papers for the fall of their fifth year.

Research and Teaching Assistant Requirement

Doctoral students at the Carroll School are expected to serve as research assistants, teaching assistants, and/or instructors throughout their studies. Students work for a set number of hours per week, throughout the duration of their Ph.D. programs. In exchange, the Carroll School provides financial support for doctoral students in the form of a stipend and tuition remission.

                *If required

Second Year

The following information reflects data for the entering classes of 2019–2023. Updated September 25, 2023.

Year Size 2019 2 2020 1 2021 3 2022 2 2023 1 Overall Selectivity 4.4%

Academic & professional profile, demographics, current students.

Learn more about current Ph.D. in Accounting candidates.  

“ Our faculty is on a mission to build an outstanding Ph.D. program, one that successfully places its candidates at top-tier institutions. ”

Accounting Faculty

Accounting faculty take an active role in placing students in attractive academic positions. They will become your mentors and colleagues, and be invaluable resources for the duration of your career.

Ph.D. Admission FAQ

Application link & deadlines.

Application Deadline:  The deadline to apply for Fall 2024 is January 9, 2024.

Application Fee: All applicants are required to pay a nonrefundable application fee of $100 USD.

Interviews: If selected, applicants will be invited to interview in early spring.

Admission Decisions: Applications are generally reviewed after the final deadline has passed. There is no specific decision notification date for Ph.D. programs. Final decisions are typically available by mid-spring.

CV and Resume

Your current curriculum vitae should include your education, research, and professional information.

We also require  a separate Employment History, using the form provided within the online application.

Recommendations

Recommendations from two individuals who can provide an objective appraisal of your capacity for intensive graduate study and potential for professional success.

Transcripts

All applicants must possess a four-year bachelor’s degree from an accredited college or university. You must submit transcripts from every institution where you were enrolled in a degree-granting program. At the time of application, only a self-reported transcript is required but if you are admitted, we will require an official transcript sent directly from your degree-granting institution. Transcripts should include:

Course names

All grades received (including transfer credits and study abroad programs)

Cumulative GPA

Degree conferral information

Graduates of non-U.S. institutions must possess a college or university degree equivalent to a four-year U.S. bachelor’s degree. If admitted, international students are required to submit an official English translation of all academic credentials, along with a third-party degree verification from an agency such as  SpanTran or  World Education Services (WES) .

GMAT or GRE Scores

Applicants must submit GMAT or GRE scores from within the past five years. We accept both the GMAT Exam and GMAT Focus Edition. Our test codes are:

• GMAT school code: 44x-J5-96
• GRE school code: 3033

While Graduate Admissions does not have a preference between the GMAT or GRE, we encourage you to consult class profile data for average test scores in order to gauge where you stand.

English Proficiency

If you are not a U.S. citizen or permanent resident, you are required to submit an English language proficiency exam score with your application. We accept TOEFL, IELTS, or PTE scores. We do not accept the Duolingo English Test.

Scores must be from within the past two years, and applicants must meet the following minimum scores:

TOEFL, iBT, and TOEFL iBT Home Edition: 100

You are eligible to waive the language test requirement if you meet either of the following criteria:

You have completed a four-year bachelor’s degree or a two-year master’s degree (or higher) at an institution where the medium language of instruction is English. You must have completed your degree in its entirety at the English-medium institution. The medium language of instruction must be indicated on your transcript or verified in an official letter from the institution.

You have worked in a full-time, post-degree position for at least two years in the United States or a country where English is an official language. NOTE: Working for a company that conducts its business in English in a country where English is not an official language will not qualify you for a language test waiver.

If you are eligible to waive the language test requirement, you do not need to submit a waiver request beforehand and can simply move forward with your application.

Required & Optional Essays

Applicants must submit a required essay discussing their research interests and career objectives. You may also submit an optional essay that addresses aspects of your candidacy that have not already been covered in other parts of the application.

If you have any further questions, please email us at bcmba@bc.edu , or schedule a phone call or Zoom appointment with a member of the Graduate Admission team.

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Accounting Requirements

I. preparation.

It is desirable for students to have a solid understanding of applied microeconomic theory, econometrics and mathematics (linear algebra, real analysis, optimization, probability theory) prior to the start of the program. Adequate computer programming skills (e.g. R, Matlab, SAS, STATA, Python) are necessary in coursework. A traditional accounting background such as CPA is not required.

II. Course Requirements

All required courses must be taken for a grade (not pass/fail or credit/no credit). Exceptions are made if the required course is offered pass/fail or credit/no credit only. Each course must be passed with a grade of P or B- or better. Substitutions of required courses require approval by the faculty liaison. Waiving a course requirement based on similar doctoral level course completed elsewhere requires the approval of the course instructor, faculty liaison, and the PhD Program Office.

The faculty encourages students to take at least three courses (in addition to ACC 698/699) related to the academic program each quarter during the academic year in the first two years of the program and some additional selected courses during their third year of study. Students must complete all required courses in order to advance to candidacy. Students should discuss and confirm course schedules with their faculty liaisons each quarter.

III. Practicum

All students are required to register for ACC 698 “Practicum in Teaching” or ACC 699 “Practicum in Research” for one unit in every quarter of the academic year and during the summer quarter. Students register for ACC 698 and ACC 699 on Axess and receive a letter grade for ACC 698 and ACC 699.

We estimate that students in their first and second year will spend 10 hours per week per quarter during the academic year and 20 hours per week in the summer quarter on the practicum. Students in years three through five will spend approximately 14 hours per week per quarter during the academic year and 10 hours per week in the summer quarter on the practicum.

In years three through five, students have the option to work up to 6 hours/week during the academic year and up to 10 hours/week during the summer as an RA or CA. Students sign up for RA or CA work on the CARA system. In addition, at any point during the program, students have the option to work as a grader up to the appropriate limits per school and university policy. Students sign up as a grader on CARA.

International students may be restricted in the number of hours they can work as RA, CA or grader due to their visa status.

Research Practicum

The purpose of the accounting group’s research practicum is to give our doctoral students hands-on exposure to accounting research. In the student’s first academic year of study, each student will be assigned to work with a different faculty member each quarter. During these first-year series of practica, students will gain exposure to the given faculty members areas of research through a variety of activities, such as reading and discussing research papers, collecting data for a research project, working on an aspect of the faculty member’s research or performing a literature review.

In the second year of the program, research practica will involve serving as a research assistant for the sponsoring faculty member. In the third through fifth year of the program, the research practica ideally evolve from a research assistant to collaborative relationship with the sponsoring faculty member. The pace of this evolution is determined by the progress of the student in the program and the research agenda of the sponsoring faculty member. These practica are meant to provide the student with valuable research experience through the initiation, development and completion of both existing and new research projects, writing referee reports under the supervision of the faculty member, and similar career-building activities.

The scope and nature of the research practicum will be determined by the sponsoring faculty member each quarter. In addition to the activities determined by the sponsoring faculty member, students are required to regularly attend the accounting seminars and internal workshops.

Teaching Practicum

The purpose of the accounting group’s teaching practicum is to give our doctoral students hands-on exposure to aspects in teaching. A teaching practicum can involve a variety of activities such as conducting review sessions, or development of teaching material including case writing The scope and nature of the teaching practicum will be determined by the sponsoring faculty member each quarter.

Students are required to enroll in a minimum of two quarters of ACC 698 prior to the end of the fourth year in the program.

IV. Summer Research Papers and Presentations

Satisfactory completion of the following research papers and presentations are required for admission to candidacy.

First-Year Summer Paper

Each student is required to write an original research paper during the summer after the first year of coursework. This research paper is due before the start of the fall quarter of their second year, and is required to be presented to the faculty during an accounting workshop at the beginning of the fall quarter at a time announced by the liaison. The student receives a pass/fail grade for the 1st year summer paper.

Second-Year Summer Paper

Each student is required to write a second original research paper after completing two years of coursework and the area field exam. This second research paper is due at the end of the fall quarter of their third year, and is required to be presented to the faculty during that fall quarter at a time announced by the liaison. The second year summer paper is expected to be more substantive than the first year summer paper. Ideally, it can be developed into a doctoral thesis. The student receives a pass/fail grade for the 2nd year summer paper.

V. Field Exam

The purpose of the field exam in accounting is to examine (1) the student’s command of the past and current academic literature in accounting; (2) the student’s ability to understand, critique and apply the methods used to conduct research in accounting; and (3) the student’s ability to evaluate research in accounting and independently develop suitable research designs to address research questions in accounting.

The field exam tests whether the student has the solid understanding of accounting research necessary to conduct meaningful research in accounting. Studying for the field exam may also help the student identify gaps in the literature as well as research areas and questions of interest to her/him. The questions on the field exam focus on topics covered and skills developed in the students’ coursework during the first two years in the program.

The field exam in accounting is usually a written exam conducted over two days during the summer after the second year. The format and date will be announced by the liaison.

VI. Teaching Requirement

Students are required to enroll in a minimum of two quarters of ACC 698 - Teaching Practicum prior to the end of the fourth year in the program.

VII. Candidacy

Admission to candidacy for the doctoral degree is a judgment by the faculty of the student’s potential to successfully complete the requirements of the degree program. Students are required to advance to candidacy by September 1 before the start of their fourth year in the program.

VIII. University Oral Exam

The oral examination is a defense of the dissertation work in progress. The student orally presents and defends the thesis work in progress at a stage when it is one-half to two-thirds complete. The oral examination committee tests the student on the theory and methodology underlying the research, the areas of application and portions of the major field to which the research is relevant, and the significance of the dissertation research. Students are required to successfully complete the oral exams by September 1 before the start of their fifth year in the program.

IX. Doctoral Dissertation

The doctoral dissertation is expected to be an original contribution to scholarship or scientific knowledge, to exemplify the highest standards of the discipline, and to be of lasting value to the intellectual community. Accounting does not have any general guidelines beyond the University requirements, and instead defer to the student’s Dissertation Reading Committee.

Typical Timeline

Years one & two.

• Field Requirements
• Directed Reading & Research
• Advancement to Candidacy
• Formulation of Research Topic
• Annual Evaluation
• Continued Research

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• Harvard Business School →
• Doctoral Programs →
• PhD Programs

Accounting & Management

• Business Economics
• Health Policy (Management)
• Organizational Behavior
• Technology & Operations Management
• Program Requirements

Accounting & Management

Curriculum & coursework.

Our programs are full-time degree programs which officially begin in August. Students are expected to complete their program in five years. Typically, the first two years are spent on coursework, at the end of which students take a field exam, and then another three years on dissertation research and writing.

Students in the Accounting and Management program must complete a minimum of 13 semester-long doctoral courses in the areas of business management theory, economic theory, quantitative research methods, academic field seminars, and two MBA elective curriculum courses. In addition to HBS courses, students may take courses at other Harvard Schools and MIT.

Research & Dissertation

Students in accounting and management begin research in their first year typically by working with a faculty member. By their third and fourth years, most students are launched on a solid research and publication stream. In Accounting and Management, the dissertation may take the form of three publishable papers or one longer dissertation.

Recent questions students have explored include: the ways in which managers use retail-level marketing actions to influence the timing of consumer purchases in relation to their firms’ fiscal calendars and financial performance as well as those of their competitors; the role of accounting information in strategic human resource decisions; the evolution, consequences and institutional determinants of unregulated financial reporting practices; the effects of adopting rolling forecasts on forecast quality.

Elliot Tobin

“ I’m constantly inspired to look into new research angles by the brilliant people I run into on campus every day. ”

Current HBS Faculty

• Brian K. Baik
• Dennis Campbell
• Wilbur X. Chen
• Srikant M. Datar
• Aiyesha Dey
• Susanna Gallani
• Gunther Glenk
• Brian J. Hall
• Jonas Heese
• Robert S. Kaplan
• V.G. Narayanan
• Trung Nguyen
• Joseph Pacelli
• Lynn S. Paine
• Krishna G. Palepu
• Ananth Raman
• Edward J. Riedl
• Clayton S. Rose
• Ethan C. Rouen
• Tatiana Sandino
• David S. Scharfstein
• George Serafeim
• Anywhere Sikochi
• Robert Simons
• Eugene F. Soltes
• Suraj Srinivasan
• Adi Sunderam
• Charles C.Y. Wang
• Emily Williams

Current Accounting & Management Students

• Ji Ho Kim
• Yiwei Li
• Trang Nguyen
• Konstantin Pavlenkov
• Ria Sen
• Terrence Shi
• Albert Shin
• Elliot Tobin
• Wenxin Wang
• Siyu Zhang

Current HBS Faculty & Students by Interest

Recent placement, yaxuan chen, 2024, hashim zaman, 2022, wei cai, 2020, matthew shaffer, 2019, botir kobilov, 2024, patrick ferguson, 2021, jihwon park, 2020, wilbur chen, 2022, alexandra scherf, 2021, jody grewal, 2019.

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• Dissertation Areas and Joint PhD Programs
• PhD Career Outcomes
• PhD Proposals and Defenses
• PhD Job Market Candidates
• PhD Research Community
• 100 Years of Pioneering Research
• Rising Scholars Conference
• Yiran Fan Memorial Conference
• Frequently Asked Questions

PhD in Accounting

• PhD in Behavioral Science
• PhD in Econometrics and Statistics
• PhD in Microeconomics
• PhD in Finance
• PhD in Management Science and Operations Management
• PhD in Marketing
• Joint Program in Financial Economics
• Joint Program in Psychology and Business
• Joint PhD/JD Program

Chicago Booth has one of the preeminent PhD accounting programs. Our faculty conduct groundbreaking scholarly work, and our graduates have played a central role in the evolution of modern accounting research.

As a PhD student in accounting at Booth, you’ll have the freedom to explore and cultivate your research interests from day one—wherever they lead.

You’ll join a collaborative research community and work with prominent scholars whose groundbreaking research is recognized for its impact on the academic literature, accounting practice and policymaking, securities regulation, and elsewhere. In addition to your stipend, you may apply for research and conference travel funding from our research centers and the Stevens Doctoral Program. In research workshops and conferences, you’ll present your work and hear about the work of fellow researchers. 

Our Distinguished Accounting Faculty

As measured by research productivity and impact, Chicago Booth has one of the best accounting faculty groups in the world. The group includes Philip G. Berger, Hans B. Christensen, Merle Erickson, Christian Leuz, Michael Minnis, Valeri Nikolaev, Haresh Sapra, Douglas J. Skinner, and Abbie J. Smith, as well as an outstanding group of research-active junior faculty. The school is committed to maintaining the quality of this group.

These distinguished scholars are also teachers and mentors who will advise you, coauthor papers with you, supervise your thesis, help you find an outstanding job, and serve as colleagues throughout your career.

Philip G. Berger

Wallman Family Professor of Accounting

Hans B. Christensen

Chookaszian Family Professor of Accounting and David G. Booth Faculty Fellow

Anna Costello

Professor of Accounting and David G. Booth Faculty Fellow

Merle Erickson

Professor of Accounting

Joao Granja

Associate Professor of Accounting and Jane and Basil Vasiliou Faculty Scholar

Christian Leuz

Charles F. Pohl Distinguished Service Professor of Accounting and Finance

Bradford Levy

Assistant Professor of Accounting

Charles McClure

Michael Minnis

Professor of Accounting and Charles E. Merrill Faculty Scholar

Maximilian Muhn

Valeri Nikolaev

James H. Lorie Professor of Accounting and FMC Faculty Scholar

Madhav Rajan

Dean and George Pratt Shultz Professor of Accounting

Thomas Rauter

Assistant Professor of Accounting and IBM Corporation Faculty Scholar

Amoray Riggs-Cragun

Assistant Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Delphine Samuels

Associate Professor of Accounting and James S. Kemper Foundation Faculty Scholar

Haresh Sapra

Charles T. Horngren Professor of Accounting

Douglas J. Skinner

Deputy Dean for Faculty and Sidney Davidson Distinguished Service Professor of Accounting

Abbie J. Smith

Boris and Irene Stern Distinguished Service Professor of Accounting

Christopher Stewart

Assistant Professor of Accounting and William S. Fishman Faculty Fellow

Associate Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Anthony Welsch

Anastasia A Zakolyukina

Associate Professor of Accounting

Alumni Success

The American Accounting Association periodically awards a prize for seminal contributions to the accounting literature. Graduates of the PhD Accounting Program are regular winners of this prestigious prize.

Our PhD graduates in accounting go on to faculty positions  at some of the world's most prestigious institutions.

Kalash Jain, MBA '23, PhD '23

Assistant Professor of Business, Accounting Division Columbia Business School, Columbia University His research examines the impact of information processing frictions and investor decision making on asset prices and firm investment. His dissertation area is in accounting.

Sinja Leonelli, MBA '23, PhD '23

Assistant Professor of Accounting Stern School of Business, New York University Sinja's research primarily examines misconduct reporting, regulation and enforcement, and the use of ESG information by stakeholders such as regulators, employees, and consumers. Her dissertation area is in accounting.

Shirley Lu, MBA ’21, PhD ’21 

Assistant Professor of Business Administration Harvard Business School, Harvard University Shirley Lu studies Corporate Social Responsibility (CSR) disclosure, with a focus on climate change and gender diversity. Her dissertation area is in accounting.

Spotlight on Research

Chicago Booth Review frequently highlights the work of accounting PhD students, faculty, and alumni.

One Way Discrimination Creeps into the Supply Chain

A Q&A with Chicago Booth’s Anna Costello about how the pandemic affected which suppliers got paid on time.

AI Reads between the Lines to Discover Corporate Risk

“Corporate risk exposures are often subtly implied in conference call discussions rather than explicitly stated,” write Chicago Booth PhD student Alex G. Kim and Booth’s Maximilian Muhn and Valeri Nikolaev.

Civilization is Based on Accounting

A Q&A with Chicago Booth’s Ray Ball on accounting’s past and future.

Financial Data Privacy Could Help Fight Poverty

Historical data can shape future outcomes, helping to determine whether a prospective borrower has access to a home, car, or other opportunities, write University of Utah’s Mark Jansen, Chicago Booth PhD student Fabian Nagel, and Booth’s Constantine Yannelis and Anthony Lee Zhang.

A Network of Support

Doctoral students at Booth have access to the resources of several research centers  that offer funding for student work, host workshops and conferences, and foster a strong research community.

The Chookaszian Accounting Research Center The Chookaszian Accounting Research Center coordinates accounting research at Chicago Booth and hosts research brown bags and workshops. It also publishes the Journal of Accounting Research , one of the top accounting research journals in the world.

George J. Stigler Center for the Study of the Economy and the State Dedicated to examining issues at the intersection of politics and the economy, the Stigler Center supports research in the political, economic, and cultural obstacles to better working markets.

Rustandy Center for Social Sector Innovation Chicago Booth’s destination for people committed to tackling social and environmental problems, the Rustandy Center supports the work of PhD students and others who are focused on transforming the social sector.

Inside the Student Experience

For Andrew Sutherland, PhD ’13, coauthoring research with Booth faculty was a highlight of the Stevens Program.

Video Transcript

Andrew Sutherland, ’13: 00:09 In accounting, there's tons and tons of research on these big public firms that have an army of investor relations people and they constant disclosing things. That's where most of the research was happening, but there's this whole other half of the economy, these private firms, that we didn't really know a lot about. We didn't know a lot about how they got credit. What was interesting to me is that a lot of time, firms are able to get credit without even providing any financial statements or any information whatsoever to the bank. The reason they're able to get credit is that they have a credit score. So in other words, the information is coming, not from the form itself, but from another bank who had dealt with them in the past. What really struck me was there wasn't really a lot of research out there on this information channel. That's when I decided I wanted to learn a little bit more about what this reporting channel does to contract and help firms get credit and how it changes banks' incentives to lend.

Andrew Sutherland, ’13: 01:01 Basically, the firms that have a good credit record or a long track record of borrowing successfully were the ones that were able to shop around. We would think that's a good thing, that giving firms more choice about who to borrow from kind of increases social welfare, you get better matching between lenders and firms. Kind of the dark side is that the firms that have had payment trouble that have defaulted or missed some payments on loans sort of get shut out of the credit part. You have a harder time starting any new relationships with outside lenders. That's kind of a cost.

Andrew Sutherland, ’13: 01:34 The second cost is that information sharing changes the game for lenders. So, if participating in this credit bureau basically allows outside lenders to pick off the firms that are doing better, then that destroys the incentive for lenders to kind of invest in relationships to begin with. That's sort of the second dark side of information sharing, if you will.

Andrew Sutherland, ’13: 01:54 So, I coauthor on a number of projects with the junior faculty member here named Mike Minnis. I probably talked to Mike more than I talk to my wife. I don't know if that's a good thing or a bad thing. But, I mean, as a PhD student, there's only so much you can learn in class, and having a faculty member to work with that's kind of gone through the ropes and understands the review process, that's done something on their own, it gives you a really good opportunity to learn. That's something, I think that was absolutely instrumental in my success

Current Accounting Students

PhD students in accounting come to Chicago Booth with a wide range of interests and goals. Recent dissertations have focused on everything from machine learning to the impact of fiscal monitoring, and graduates have gone on to positions at some of the world’s preeminent institutions, including Columbia Business School, Stanford Graduate School of Business, and the Wharton School of the University of Pennsylvania.

Current Students

Samuel Chang Jonas Dalmazzo Jewel Evans Lingyu Gu Yanzi (Yvonne) Han Grant Hayes Roope Keloharju Maria Khrakovsky Alex Kim Ginha Kim Andrew McKinley Fabian Nagel Pietro Ramella Hristiana Vidinova Hanbyul Yoon Jingyu Zhang

Program Expectations and Requirements

The Stevens Doctoral Program at Chicago Booth is a full-time program. Students generally complete the majority of coursework and examination requirements within the first two years of studies and begin work on their dissertation during the third year. For details, see General Examination Requirements by Area in the Stevens Program Guidebook below.

Download the 2023-2024 Guidebook!

• EXPLORE Random Article

How to Earn a PHD in Accounting

Last Updated: February 6, 2023 References

This article was co-authored by Felipe Corredor . Felipe is a Senior College Admissions Consultant at American College Counselors with over seven years of experience. He specializes in helping clients from all around the world gain admission into America's top universities through private, one-on-one consulting. He helps guide clients through the entire college admissions process and perfect every aspect of their college applications. Felipe earned a Bachelor's Degree from the University of Chicago and recently received his MBA. There are 21 references cited in this article, which can be found at the bottom of the page. This article has been viewed 73,411 times.

A PhD in accounting is an ideal academic path if you intend to teach at a university or conduct serious research. Getting into a PhD program in this field requires a minimum of a bachelor's degree, although some programs prefer applicants with a graduate degree. Finishing a doctorate in accounting usually takes four to five years, and involves taking the required courses, writing a dissertation and, passing a comprehensive exam.

Completing Requirements for a PhD Program in Accounting

• Check the prerequisite list of the specific program you’re interested in applying to. If you are unsure, contact the university department directly with your questions. This can help you see if the classes you took at one school will transfer to another university.
• Common perquisites include linear algebra, multivariate calculus, and an understanding of integration and differentiation. An MBA-level statistics course is a good class to take as well.

• Earning a master’s will also make your university application much stronger.
• In addition to earning a master’s, some programs prefer applicants to have worked or conducted research in the accounting field prior to applying. For instance, a job as a CPA or independent auditor could strengthen your understanding of the field.

• The GRE is a general proficiency test covering verbal reasoning, quantitative reasoning, and analytical writing. [4] X Trustworthy Source Educational Testing Service Educational and testing assessment organization responsible for administering various standardized exams, such as the GRE and the TOEFL Go to source The test lasts about four hours, including short breaks allowed between the test sections. There are a variety of test prep materials available for free at https://www.ets.org/gre/revised_general/prepare/ . You can take either a paper-based or computer-based test, and sign up for either online at https://www.ets.org/gre/revised_general/register/centers_dates/ .
• The GMAT is a general proficiency test covering analytical writing, integrated reasoning, quantitative problem solving, and verbal comprehension. The exam lasts 3.5 hours. [5] X Research source There are a variety of test prep materials available online at http://www.mba.com/us/the-gmat-exam/prepare-for-the-gmat-exam.aspx . You could also check out your local library or bookstore for GMAT handbooks and sample tests. To sign up to take the GMAT, visit https://accounts.gmac.com/Account/Register .

Applying to a PhD Program

• Decide what type of research you want to do -- archival, experimental or behavioral, or analytical -- and commit to it in your personal statement before applying to a school. [7] X Research source To get a better idea of what type of research is available, read some current academic literature and meet with the professors at the school(s) you’re thinking of applying to.
• Later, you can incorporate a modified version of your personal statement along with your university application. Add information about why or how the particular PhD program you’ve applied to will help you meet the goals you expressed in your personal statement. Follow the doctoral program's guidelines for word length and content.

• Whatever school you choose, ensure its program offers the necessary coursework and will provide you with the experience you want to help you meet your future goals.
• You should also look at requirements for obtaining a PhD at the various schools. Do they expect students to graduate in three years? Two years? What classes and skills does the program emphasize?

• Explain why you need the letter, and why you’re asking for the particular professor’s advice. For instance, you might explain to a favored professor that he or she inspired you to continue developing your understanding of accounting, and you’re now following up on their advice by pursuing a PhD.

Being a Good Student

• Additionally, stay late once in a while. Stick around to talk to students you’re teaching, or put in some extra time on your dissertation.
• Show up on at least one day during the weekends, too. Vary the time you go to campus on weekends so that you see many different professors (and many different professors see you).

• Presentation experience looks great on a resume.
• Even if you can’t present at a conference, you should attend as many as you can to keep up with current research and meet your fellow accounting colleagues.

Completing the PhD Program in Accounting

• Most PhD programs require two years of coursework, though some require three years. [18] X Research source

• To prepare for the comps, write a brief (one page) summary of each academic article you read during your seminars and classes. Summarize the main argument or question the author is tackling, as well as his or her findings and conclusion.

• You may have suggested the topic you want to work on in your initial application to the university. Don’t feel obligated to stick to that exact topic, since other issues or problems in accounting might spark your interest as you progress in your program. However, ensure that whatever topic you select is one that you’ll be able to receive guidance on from your academic advisor.
• Current trends in accounting encourage PhD students to pursue positivist (non-theoretical) research on subjects relating to the influence of accounting practices on global markets. [19] X Research source

• You might begin by drafting an outline of your dissertation on the topic of tax evasion. Perhaps you’ll break the dissertation down into various subtopics or chapters, each focused on a particular issue or question related to tax evasion such as the ethics of tax evasion, the law regarding tax evasion, and the future directions accountants that investigate tax evasion could pursue.
• Decide when you want each chapter completed and give yourself a certain number of hours each week to work on the dissertation.
• If you're conducting research at a far-away archive, ask the archive or its parent institution if they offer funding for visiting scholars. Alternately, contact the head of your own school's accounting department about getting travel funds.

• Use academic literature databases like Corporate Information ( http://www.corporateinformation.com/ ), EconLit ( https://www.aeaweb.org/econlit/ ), and Research Papers in Economics ( http://repec.org/ ) to look for useful academic resources.
• Examine raw data relevant to your topic. There are man sources of raw data that you can use to develop your dissertation, including stock prices, financial statements, and mathematical proofs. [22] X Research source
• Think about the sources that would be most useful to you and ask your academic advisor for advice as to where you might look for more information.
• If you’re interested in experimental research, you will need to arrange controlled experiments with people to probe questions related to accounting. For instance, perhaps you want to find out how much people know about different types of investments. You could conduct oral interviews or administer surveys asking specific questions about the differences between IRAs, Roth IRAs, stocks, and mutual funds.

• Ensure you obtain permission before recording potential interview subjects.

• The front portion of the dissertation should be used to ground your research process by demonstrating how your research relates to the other academic publications in the field. For instance, if you write about managerial accounting, you should read as much as possible in the academic literature about managerial accounting, including past PhD theses. Use prior studies to give meaning to your own work by demonstrating that your dissertation is exploring new territory. [26] X Research source
• You should end the introduction with a specific statement outlining your argument, and a summary of each chapter or section of your dissertation.
• The body of the dissertation lays out your main findings. Each chapter should look at a specific topic relating to the larger issue you're examining. For instance, if you write about managerial accounting, you might use each chapter to examine accounting practices in several different large firms within a single industry. The chapters would offer in-depth information comparing and contrasting the different accounting practices with each other.
• Conclude your dissertation with a final section summarizing your findings overall and suggesting new directions or solutions to the topic you've examined. Include raw data -- stock prices, interview transcripts or surveys, and other documents -- in an appendix.
• During your writing process, submit chapters or portions of the dissertation to your academic advisor for review. Use his or her feedback to shape your dissertation.
• After completing the dissertation, you must present your dissertation before a departmental committee. The committee will ask you probing questions about your research process and findings. Talk to your academic advisor about how you can best prepare for the questions you might be confronted with.

Expert Q&A

• Make regular appointments with your academic advisor to form a relationship with them, as this can be of extreme importance. Thanks Helpful 0 Not Helpful 0

You Might Also Like

Expert Interview

Thanks for reading our article! If you'd like to learn more about earning a PhD, check out our in-depth interview with Felipe Corredor .

• ↑ http://goingconcern.com/post/what-you-need-know-about-getting-accounting-phd-program
• ↑ http://goingconcern.com/post/whats-getting-phd-accounting-really-all-about
• ↑ http://www.kellogg.northwestern.edu/departments/accounting/programs/phd_program/apply.aspx
• ↑ https://www.ets.org/gre/revised_general/about/content/
• ↑ http://www.mba.com/us/the-gmat-exam/gmat-exam-format-timing.aspx
• ↑ http://www.journalofaccountancy.com/news/2009/mar/pursuingaphdinaccounting.html
• ↑ http://www.haas.berkeley.edu/Phd/academics/index.html
• ↑ http://goingconcern.com/post/five-tips-first-year-accounting-phd-candidates
• ↑ http://goingconcern.com/post/five-tips-first-year-accounting-phd-candidates/
• ↑ https://books.google.com/books?id=0NZLQlBEpnAC&lpg=PA14&pg=PA13#v=onepage&q&f=false
• ↑ http://www.terry.uga.edu/phd/concentrations/accounting
• ↑ https://gpae.wcu.edu/Vol6/Reading_and_Understanding_Academic_Research.pdf
• ↑ https://books.google.com/books?id=0NZLQlBEpnAC&lpg=PA14&pg=PA14#v=onepage&q&f=false
• ↑ http://www.chappellseminars.com/basic-rules-of-composing-an-accounting-dissertation-topic.htm

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PhD in Finance and Accounting

The PhD Program in Finance and Accounting Area at IIM Udaipur aims to equip its students with relevant tools for an impactful career as researchers and teachers at top-tier management schools in India and abroad. During the program, students go through a thoughtfully curated list of research methods and topical research seminar courses in finance, followed by a guided thesis development phase. The area’s research spans topics such as climate finance, corporate governance, corporate finance, market microstructure, asset pricing, and accounting quality.

To help PhD students develop their research skills, the Area offers regular brown bag seminars where students get opportunities to interact with and learn from other researchers working on impactful research projects across areas such as climate finance, corporate governance, corporate finance, market microstructure, asset pricing, accounting quality, etc.

These interactions and the guidance by their advisor(s) help students develop their ideas in close collaboration with research-active faculty from the Area. The students also interact with reputed scholars in the field during research seminars and have access to funding to attend international and national conferences. These interactions allow students to receive feedback from the global research community.

Another addition to the list of enablers for students is an upcoming Center For Financial Research , which aims to provide actionable insights to policymakers and practitioners. This center will provide opportunities for our students to do impactful academic research that contributes to practice. Overall, the PhD Program in the Finance and Accounting Area is among the best programs for scholars interested in doing impactful academic research.

If you are interested in applying to the PhD program in Finance & Accounting at IIMU, we encourage you to go through the profiles of faculty affiliated to the department to understand their respective research areas to gauge an alignment with your own research interests.

Student Experience

“As a PhD student, I can confidently attest to the exceptional quality of the course work and the invaluable support from our esteemed faculty at IIM Udaipur. The coursework offered here is specifically formulated to be highly relevant to our research interests, providing a solid foundation. What truly sets my academic experience apart is the unwavering support and mentorship of the distinguished faculty members. Their expertise, dedication, and willingness to engage in meaningful discussions have enriched my research pursuits and inspired me to push the boundaries of knowledge. The nurturing and collaborative environment fostered by the faculty here has been instrumental in shaping my academic journey.” - Kriti Bhargava, PhD Student in Finance & Accounting

Candidates are eligible to apply for the PhD program if they fulfil the following criteria:

A Master’s Degree in any discipline, with at least 60 percent marks, AND a Bachelor’s degree/equivalent qualification with at least 50 percent marks (minimum three years of bachelor’s level education after the completion of higher secondary schooling).

A professional qualification (completed) such as CA (ICAI), ICWA, CS with a Bachelor's degree with at least 60 percent marks.

A 4-year/8-semester Bachelor's degree with equivalent of 6.5 CGPA OR 60 percent marks (whichever is higher).

These criteria are consistent with the Ministry of Education regarding "Minimum Standards for Ph.D. admission in IIMs" as of December 27, 2018, AND the minimum eligibility criteria for applying for the role of Assistant Professor at IIMs post PhD.

The Master's degree or equivalent qualification/Bachelor's degree or equivalent qualification required for IIM PhD eligibility should be: (a) from any of the Universities incorporated by an act of the central or state legislature in India or other educational institutions established by an act of Parliament or declared to be deemed as a University under section 3 of UGC Act, 1956; or (b) recognized by the Ministry of HRD, Government of India or (c) possess an equivalent qualification from an institution approved by AICTE. The Bachelor's degree or equivalent qualification obtained by the candidate must entail a minimum of three years of education after completing Higher Secondary schooling (10+2) or equivalent.

Final year candidates who have not yet completed their respective degrees (Bachelor's or Master's) by the date application is due are eligible to apply for IIM PhD program at IIM Udaipur and can receive provisional acceptance. According to IIM PhD criteria, with their initial application, they must submit a bonafide certificate (on the day of registration) signed by the head of their current department/institution indicating that they have completed all examinations/submissions required for obtaining the degree. No later than December 30th, of the year of application, they must submit the final mark sheets/certificates related to the completion of the degree indicating the minimum cut-off (equivalent of 6.5 CGPA OR 60 percent marks, whichever is higher) has been met.

Please note that a candidate can apply to only one area. In the case where candidates submit multiple applications in more than one area, the application received on the latest date will be considered and the previous application/applications will be summarily rejected.

Along with the completed application form, the following documents are mandatory:

• Class X Marks Sheet
• Class XII/Diploma Marks Sheet
• Bachelor's Mark Sheet *
• Master's Mark Sheet (if applicable) *
• Mark Sheet (Professional Course – CA/ICWA/CS) if applicable
• Curriculum Vitae
• Photo Id (Passport/PAN/Aadhar)
• Statement of Purpose

*Candidates in the final year of the program or awaiting their results can upload the Mark Sheet of the previous term(s)/semester/year.

Guidelines for Statement of Purpose (SOP) for Finance & Accounting Area

• Why do you want to pursue a PhD in Finance & Accounting? Why a PhD from IIMU?
• State your research interest(s). Explain what research you would want to do. Why? Please note you may or may not be pursuing this research interest if you get selected.
• What are your future research and career goals?
• Don’t just write your SOP in a simple question-answer format. Rather, share with us a compelling narrative (in the form of a coherent essay), clearly explaining your purpose for applying for a PhD in Finance & Accounting at IIMU.
• Your SOP will undergo a plagiarism check. If the SOP is found to be plagiarised, your application will be rejected by default.

Scanned copies of all academic mark sheets, certificates, qualifying examination score cards, category certificates, and research proposals must be uploaded, along with the online application form.

**There is no application fee for the PhD program.

For application-related queries please contact- [email protected] or Call- 0294-2477265

The selection process will be a two-stage process .

In Stage 1 , faculty members from the area (or a panel thereof) will make a shortlist of applicants found suitable for Stage 2 based on an assessment of the applicant’s academic performance, research/ work experience, letters of recommendation, and statement of purpose. Only the shortlisted candidates will be eligible to appear in stage 2 of the process.

In Stage 2 , faculty members (or a panel thereof) from the Area will judge the suitability of applicants through in-person interviews at IIMU Campus. In the interviews, the candidates will be evaluated on their research aptitude and domain knowledge, motivation and preparedness for the Ph.D. program, long-term career plans, and communication skills. The research aptitude might be evaluated based on research papers assigned by the panel to the candidates at least 7 days prior to the date of the interview.

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Course Catalog

• Accountancy, PhD

for the degree of Doctor of Philosophy in Accountancy

The student's doctoral program is determined in consultation with a faculty advisory committee. The student's evolving plans for the doctoral thesis serve as a guide in planning the program. Program coursework is comprised of two general categories: core studies and advanced studies within an area of specialization (i.e., a supporting field).  The latter coursework is tailored to facilitate the student's dissertation.

In addition, candidates must pass a written accountancy core examination and both oral preliminary and oral final examinations on the doctoral thesis. In the accountancy core examination, candidates must demonstrate a thorough knowledge of research methods and accounting theory; a general acquaintance with the subject matter of the variety addressed within accountancy doctoral core studies; and proficiency in the required areas of economic theory, quantitative methods, behavioral science and financial economics.

Admission All applicants to the Accountancy doctoral program should refer to the PhD program .

For additional details and requirements refer to the  department's program information online  and the  Graduate College Handbook .  

Other Requirements

Learning Objective #1: Interdisciplinary knowledge, skills and attitudes

Students should possess sufficient knowledge of the economics and other behavioral science theories that are the roots of the accountancy discipline, knowledge of relevant accountancy research literatures, knowledge of the institutional features that characterize the production and utilization of accounting information, and knowledge of design and analysis methods necessary to conduct research in accountancy.

Learning Objective #2: Functioning as a competent researcher

Students should be able to design and conduct a research study in an accountancy related area and to write and present a research paper based on this study to the accountancy faculty. Students should demonstrate accomplishment of this goal in a research study other than their dissertation.

Learning Objective #3: Functioning as a competent educator at the undergraduate level

Students should possess the knowledge, skills and attitudes necessary to teach an undergraduate course based on a common course syllabus developed by a faculty team. These knowledge, skills and attitudes include planning and delivering a class lecture, planning and supervising class activities, and planning and performing assessments of student learning.

Graduate Degree Programs in Accountancy

• Corporate Governance & International Business
• Data Analytics in Accountancy
• Financial Reporting & Assurance
• Information Technology & Control
• Real Estate
• Supply Chain Management
• Accountancy Analytics (online)
• Digital Marketing
• Entrepreneurship & Strategic Innovation
• Global Challenges in Business
• Accountancy
• Accounting Data Analytics, CERT (online)
• Accounting Foundations, CERT (online)
• CPA Pathways, CERT (online)
• Taxation, CERT (online)

Chair of Department: Michael Donohoe Director of Graduate Studies: Anne Thompson Associate Director of Graduate Studies: Ashley Lamb

Department Website Program Website College Website

Graduate Admissions Gies College Admissions & Requirements

Department Office: 360 Wohlers Hall, 1206 South Sixth, Champaign, IL 61820 phone: (217) 333-0857 Accountancy email

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PhD in Accounting

• Updated on  
• Jan 24, 2023

While pursuing your subject on the undergraduate and postgraduate level, have you ever thought about pushing the academic boundaries in your chosen field of specialization and getting yourself enrolled in a PhD program? So, if you are from an accounting and finance background and look forward to making your name in the field of research or striving to become an academician, then, a PhD in Accounting would be a perfect course for you. Through this blog, we’ll help you understand the scope of PhD courses .

This Blog Includes:

Phd in accounting: overview, why study phd in accounting, eligibility criteria , admission process, jobs and salary.

Being a research-oriented course that involves robust training and critical judgement of knowledge, PhD in Accounting begins with advanced and specialised courses that emphasise dissertation research. With a focus on Economics , Business , Finance, Accounts, Statistical, and research, a doctoral degree in Accounting would conclude with the submission of a thesis and research work developed over the course of 3 to 6 years . As the subject has a wide varied curriculum, some of the courses on a foundational level include Mathematical Modelling, Research Methods, Econometrics, Capital Market Research, Decision Models, etc. In this program, students learn the employment of quantitative techniques and research methods in understanding and contributing to the field of Accounting. After completing your preparation classes in subjects like Mathematics , Economics and Capital Markets Research, you can work in Taxation , Auditing , Financial Accounting, etc.

Must Read: Accounting Courses in Canada: What You Need To Know

There are many good reasons to pursue a PhD in accounting. Good research on accounting, finance, and commerce is required in India. The following benefits influence the student’s decision to enrol in this course:

• It opens up a wide range of employment opportunities in the educational, financial, share market , and commercial sectors.
• Updating their knowledge and skills and opening up better career opportunities gives the student an advantage over other Commerce graduates.
• Students become proficient in accounting and other business subjects, discover connections between them and use them in practical settings.
• With the world going online and good research being more important than ever in the wake of the pandemic, candidates with strong PhD theses will be in high demand. They can also write a book about their research or publish it in a prestigious magazine, and they might even be awarded grants to continue their research.

To enter into the rigorous curriculum of a PhD in Accounting, you will be required to fulfil certain eligibility requirements as per the university that you are seeking admission to. Some of these generalised eligibility conditions are:

• If you are planning for an Integrated PhD program you are required to have completed your bachelor’s degree in a relevant field from a recognised institution.
• In the case of a general PhD in Accounting, students should have a master’s degree like MCom/MPhil in Accountancy/Finance from an accredited university.
• English Language Proficiency Tests – IELTS , TOEFL or PTE .
• Some universities require you to have minimum work experience in the related field.

Must Read: MBA in Accounting – Course Structure, Eligibility, Admission & More

Admissions to PhD programmes in accounting are granted by colleges and universities either on the basis of applicants’ performance in the relevant qualifying entrance test or on the basis of merit. Colleges and universities publish merit lists.

Some colleges and universities conduct counselling following the entrance exam, during which GD and PI are conducted to evaluate the candidates’ thesis proposals and abstracts. NET is the most widely used entrance exam used to admit students to PhD programmes in accounting.

Must Read: How to Write a Motivation Letter for PhD Programs?

Top Universities to Pursue a PhD in Accounting

A doctoral course requires intensive research and hard work to delve deeper into the subject of interest in order to find out the desired results. So, it is beneficial if one gets enrolled in one of the top universities around the world where there are the world’s best facilities in terms of research material, labs, and faculty. So, a few of the popular universities renowned for PhD in Accounting are: 

• The University of Melbourne
• Australian National University 
• The University of Manchester
• The University of Queensland 
• University of Bristol 
• University of New South Wales  
• University of Glasgow  
• Lancaster University  
• University of Sussex  
• University of Birmingham  

Must Read: Accounting Concepts

With a plethora of opportunities after a PhD in Accounting, you can look for jobs in both the government as well as the private sector in the domain of Accountancy. Some of the most sought-after profiles with a PhD in Accountancy, along with their average salaries are given below:

A three-year doctorate programme in accounting (commerce), the PhD in accounting covers topics like cost and financial accounting. In M.Com, the total percentage of candidates should be at least 55%.

The programme focuses on using decision theory, statistical analysis, and economics to address accounting-related problems. Students prepare to develop the framework and abilities required to conduct their original research through a foundational series of economics, finance, and econometrics courses.

The humanities, social sciences, and education are typically regarded as the most accessible academic fields.

Hopefully, we would have provided you with ample information on PhD in Accounting. With a doctoral degree, you would be able to earn your way to top-notch firms around the world and give your career a boost. So, if you need help in identifying which universities to aim for, then, get in touch with our experts at Leverage Edu .

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I want to pursue Phd in Accounting and Finance

Hi Ranjit Give us a call on 1800572000 and our experts will guide you on how to do a PhD in Accounting and Finance.

Hi. I have required some help for Ph.D. commerce.

Hi, Pavithran! Read: PhD in Commerce Contact us at 1800 57 2000!

I required to know how to do phd after m.com plz help and guid me and give perfect information

Hello, It’s so great to see that you are aspiring to pursue your higher education after MCom. We would like to wish you all the best for your PhD journey. Here is a detailed guide that can help you out with pursuing PhD in Commerce after MCom degree: https://leverageedu.com/blog/phd-in-commerce/ .

Hello, It’s so great to see that you are aspiring to pursue your higher education after MCom. We would like to wish you all the best for your PhD journey. Here is a detailed guide that can help you out with pursuing PhD in Commerce after an MCom degree: https://leverageedu.com/blog/phd-in-commerce/ .

Have a master of commerce and aggregate of 52 marks…from univ of Bombay in 1996…can I do phd in accounting

Hey Sheril, The minimum eligibility for pursuing a PhD in Accounting is Post-Graduation with relevant subjects (M.Com or M.Phil.) requiring a minimum of 55% marks along with Qualifying for the National and State level Exams such as NET/ SET/ PET, etc.

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PhD Accountancy Syllabus and Subjects

PhD Accountancy syllabus provides in-depth knowledge about Accountancy, Finance, trades and other aspects of Accountancy. To conduct the research combines the disciplines of accountancy and other commerce subjects. Financial and Cost Accountancy, Finance, Global Trade, and others are some of the most common PhD Accountancy subjects.

Semester Wise PhD Accountancy Syllabus

The PhD Accountancy Course Syllabus is designed to provide students with a platform to deepen and maximize their knowledge of the subject through research and dissertation. PhD Accountancy course focuses on preparing students in many parts of accounting by strengthening their skills in Data Analysis, Organization, and Interpretation, as well as their application in the financial world. The semester-by-semester PhD Accountancy subject list is listed below:

PhD Accountancy First Year Syllabus

The table below contains the list of PhD Accountancy subjects in the first year:

PhD Accountancy Second Year Syllabus

The table below contains the list of PhD Accountancy subjects in the second year:

PhD Accountancy Third Year Syllabus

The table below contains the list of PhD Accountancy subjects in the third year:

PhD Accountancy Subjects

PhD Accountancy subjects cover a wide range of subjects and syllabus that are essential for aspirants to learn over the course of three years. Subjects for the PhD in Accountancy are divided into core and elective categories. The following is a list of PhD Accountancy core and elective subjects:

PhD Accounting Core Subjects

The core PhD Accountancy subjects list of essential subjects that all PhD Accountancy students study irrespective of their optional Subject choices, is as follows:

• Fundamentals of Accountancy
• Advanced Auditing
• Accountancy in Global Trade and Finance
• Research Methodology
• Advanced Financial Accountancy
• Advanced Cost Accountancy
• Direct and Indirect Taxes

PhD Accountancy Practicals Subjects

• Dissertation/Thesis

PhD Accountancy Elective Subjects

• Supervised Reading: Refining the Proposal
• Supervised Reading: Literature Review
• Research Skills in the Social Sciences: Data Collection
• Core Quantitative Data Analysis 1 and 2
• Research Design
• Qualitative Research
• Analyzing Qualitative Data
• Translational Study - Innovation and Entrepreneurship Masterclass
• Qualitative Methods and Ethnographic Fieldwork
• Explanation and Understanding in Social and Political Research
• Intermediate Inferential Statistics: Testing and Modeling
• Foundations of Econometrics
• Applications of Econometrics

PhD Accountancy Course Structure

PhD in Accountancy is a three-year course with six semesters. The PhD Accountancy course structure is designed to provide students with all of the necessary and relevant information to become successful in the field of Accountancy. The subjects in the PhD Accountancy course teach not only theoretical knowledge but also practical and interpersonal skills that are necessary. The following is a breakdown of the PhD Accountancy course structure:

• VI Semesters
• Core Courses
• Elective Courses

PhD Accountancy Teaching Methodology and Techniques

PhD Accountancy has its own set of teaching methodologies and techniques. Subjects are carried out with Practical classes so that students can get a clear picture of what is being taught to them. Practical sessions and seminars give students hands-on exposure to a variety of tools and technologies, allowing them to gain a thorough understanding of Accountancy techniques. This leads to gaining theoretical and practical knowledge of the course. The following are the various teaching approaches used in the PhD Accountancy course:

• Practical sessions
• Dissertation/Thesis Writing 
• Regular Lectures
• Project Work

PhD Accountancy Course Projects

Through project-based learning, the PhD Accountancy programme focuses on offering knowledge in different aspects of Accountancy. Working on projects is primarily intended to ensure that students understand the concepts from beginning to end. The following are some of the most common PhD Accountancy projects:

• Accounting standards-setting
• Analyst forecasts
• Corporate financial reporting issues
• Initial Public offerings
• Internal control
• Mergers and acquisitions
• Securities regulation in international capital markets
• Taxes and business decisions

PhD Accountancy Course Books

The PhD Accountancy books give students an in-depth study of their area of concentration in addition to providing a foundational understanding of the course. Students can access the textbooks for the course both online and offline. Students can make an informed decision by thoroughly understanding the course requirements by downloading the course details prior to enrolling in the course. The following are the reference books for the PhD Accountancy syllabus:

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Accounting: Entrance Exam

The Intermediate Entrance Exam is a 2.5-hour, 60 questions, competency exam for students who desire to enroll in Intermediate Accounting I (ACCT 3311).

Registration for the June 15th, 2024 exam will open Friday, May 31st, 2024 by 5 pm.

Intermediate Entrance Exam 2023-2024 Dates

• Saturday, June 15th, 2024
• Saturday, July 13th, 2024
• Saturday, August 10th, 2024

Start Time: 10:00 am End Time: 12:30 pm

You will need to bring a photo id and a #2 pencil. A Scantron and calculator will be provided to you.

Register For Entrance Exam

Register Here or scan the QR code below.

• Entrance Exam FAQ

How long is the exam?

You are allowed two and a half hours to complete the exam, and should easily be able to complete the exam within that time. Plan to use the full two and a half hours to double-check your answers.

How often can I take the exam?

You can retake the exam as many times as you wish. We only maintain records of those who pass. You are not required to retake any course if you do not pass the exam. There is no mandatory waiting period for taking the exam again. The only limitation will be the frequency with which we offer the course.

How will I get my results?

Your Pass or Fail results will be emailed to the email address given at the time of registration.

I did really well in my introductory course. Can I get a waiver of the exam?

There are no waivers of the exam requirement. However, if you took your introductory class (Accounting 2301) at UTA beginning with the Spring 2006 semester, and scored in the top one-third of your Accounting 2301's comprehensive final exam (with no less than a B on that exam) and a final grade of no less than a B in the course, it is more than equivalent to this entrance exam and will suffice. Your teacher will need to notify the Department of your satisfactory completion of this requirement. Otherwise, plan on taking the entrance exam prior to enrolling in Accounting 3311.

I think I am ready for the exam. Now what?

You should have at least completed Accounting 2301 or its equivalent. Check this site for information about times, locations, and registration processes. The next scheduled exam is listed at the top of this page. The exam is given several times per year, usually near the end of each term and again shortly before the beginning of a new term. Just keep an eye on this website to monitor the exact schedule for upcoming exam dates.

So, once I pass, then what?

The Department will maintain a list of persons passing the exam, and this list will be used to determine who is eligible to enroll in Accounting 3311. Students not on the list will not be permitted to enroll in Accounting 3311. Once you are on the approved list (you passed!), you will not need to take the exam again. At the time you decide to actually enroll in Accounting 3311, you will need to email the Department at [email protected] and let them know the specific section in which you intend to enroll. The Department will code MyMav to allow this enrollment to occur. When you email, forward the email you received confirming you passed. Also include the section number and semester you wish to enroll. Note: Even if you are exempt from taking the entrance exam, you will need to get department consent to enroll.

OK, I understand the goal -- but I'm frightened. What should I do to prepare for the exam?

First, ask yourself: Have I truly learned what I need to know about basic principles of accounting in my prerequisite classes (Introduction to Financial Accounting (also known as Principles of Accounting)? If you are certain of this, you should pass the exam. If you are uncertain, you should study from your textbook or other supplemental material such as: exam study materials .If you did poorly, you should consider taking (or at a minimum auditing) introductory classes again. A brief retreat to regroup is not a bad thing if it helps you achieve your longer range goals.

What can I take from the exam?

You can take what you brought, but nothing more. The exam will remain the property of the Department, and anyone attempting to remove the exam will be subject to strict disciplinary measures as provided by UTA's policies and procedures. Students will be required to sign an agreement not to divulge or otherwise discuss the specific content of the exam. This is in no way intended to limit student discussion about the general content of the exam. For example, its acceptable to report that there was a question on LIFO inventory methods, but it is unacceptable to report that Question No. X was on LIFO and the answer was "C."

What if I fail?

Be sturdy, dust off, and try again. But, benefit from the message -- "You may not be prepared to succeed in Intermediate." You should definitely study more -- perhaps retake (or at a minimum audit) an appropriate introductory course.

What is the purpose of this requirement?

A student's performance in Intermediate Accounting is often viewed as the single most important indicator of aptitude for success in the accounting profession. Prospective employers pay close attention to a student's performance in this course. Unfortunately, many students fail to do well in this course, not because of their aptitude, but because of their lack of preparedness upon entering the course. It is essential that a student's prerequisite knowledge be sufficient to prepare a student to succeed in Intermediate. The goal of the exam is make sure that our students are prepared to succeed, rather than allowing them to proceed to fail.

What kind of scores can I expect?

You will be scored on a pass/fail basis; however a score of 75% is definitely passing. Individual exams may be curved upward, and questions that prove to be answered incorrectly by most of the candidates will be tossed from consideration. If you know the subject, we will do everything we can to see that you pass!

What should I bring to the entrance exam?

Two valid picture IDs and a pencil. Don't bring crib notes, etc. Leave your books at home. No cell phones, cameras, calculators, computers or other devices will be permitted in the exam room.

Will the exam change each time?

The questions will change, but the subject matter will not (without prior notice). The exam will consist of 60 multiple-choice questions.

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Acct 3110 entrance exam.

• Summary of ACCT 3110 Entrance Exam
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Purpose of the Exam

Students at UNT are required to pass the Entrance Exam prior to enrolling in ACCT 3110. The purpose of this requirement is to ensure that students are prepared for the rigors of this difficult Intermediate Accounting course. The preparation for passing this exam will also facilitate success in ACCT 3110.

Description of the Exam

Registering for the exam, preparing for the exam.

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Apply to earn a graduate certificate, an MS in Accounting or an MS in Taxation.

To apply for our Graduate Certificate in Accounting, Taxation or Internal Auditing Programs, complete only the "Graduate school application" and "Official transcripts" portion of the application process below. To apply for the MS in Accounting or MS in Taxation Programs, complete all parts of the application process.

Graduate school application

Complete and submit the  online application  for the Indiana University Graduate School.

All students must submit an application to the graduate school. You are  not  required to complete all sections of the application; however, the following sections  must  be completed:

• Personal information
• Education history
• Test scores
• Educational objectives (Please note: Kelley School of Business is listed alphabetically under Kelley rather than business.)
• Work experience

International students will be directed to continue the application process by completing several sections for international students only.

A nonrefundable application fee of $70 must be paid when you submit your application. You may pay the fee with a Visa, Mastercard or American Express credit card.

If you are an international student and have questions regarding your status at IUPUI, contact the International Affairs Office at 317-274-7000.

Admission testing

The GMAT and GRE are now optional.  Successful applicants will have a minimum 3.2 GPA. Applicants with a GPA between 3.1 and 2.8 may be admitted with additional requirements (including the GMAT) and with permission of the program chair.

Update and send your résumé

Update and send your résumé to [email protected] .

Proof of English proficiency (international students only)

We accept the  TOEFL  (minimum IBT score: 79), the  IELTS  (minimum score: 6.5) or Level 112 through  ELS.

Official transcripts

Mail your official transcripts to:

Kelley School of Business Indianapolis Graduate Accounting Programs 801 W. Michigan Street, BS3024 Indianapolis, IN 46202-5151

If you are an international student, you will also need to mail your diploma, both in your native language and in translation.

Letters of recommendation

Two letters of recommendation are required. You will provide your name, address, phone number and email on the Graduate school application. A link to the electronic recommendation form will be emailed to your references.

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Questions about the application process, application deadlines.

Applications should be submitted at least one week before the first day of classes begins in the fall semester, spring semester, first summer session and second summer session. You can find the start dates for each semester on the long-term calendar on the Student Central website. Earlier applications are encouraged to secure your position. International students should submit applications at least one month before the start of classes for each semester.

Kelley's MSA Program is streamlined. I walked in, and they said, 'Here's your plan; here's how we are going to get you where you want to go, and here's how quickly you'll do it.' Hearing this, I knew Kelley was the place for me. Nan Schulze, MSA’10 | Senior Accountant at La Rosa & Co., LLC

Read Nan’s Story

Each class I've taken in the Kelley MST Program has molded me into a more strategic man. It's sharpened both my analytical and listening skills, which has helped me in my professional and personal relationships. Christopher Patterson, MST'16, MSA'17 | Lead Accountant for the U.S. Navy in Washington, D.C.

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