types of 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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Our doctoral program in the accounting field offers broadly based, interdisciplinary training that develops the student’s skills in conducting both analytical and empirical research.

Emphasis is placed on developing a conceptual framework and set of skills for addressing questions broadly related to accounting information. While issues of financial reporting, managerial accounting, corporate governance and taxation are the ultimate concern, special emphasis is given to applying basic knowledge of economics, decision theory, and statistical inference to accounting issues.

Spectrum of Interests and Research Methods

Faculty research represents a broad spectrum of interests and research methods:

• Empirical and analytical research on the relation between accounting information and capital market behavior examines the characteristics of accounting amounts, the effect of accounting disclosures on the capital market, the role of analysts as information intermediaries, and the effects of management discretion. Issues examined also include the impact of financial information on stock and option prices, earnings response coefficients, market microstructure, earnings management, voluntary disclosures, and the effect of changes in accounting standards and disclosure requirements.
• Problems of information asymmetries among management, investors, and others are currently under study. This research investigates, analytically and empirically, the structure of incentive systems and monitoring systems under conditions of information asymmetry. Research on moral hazard, adverse selection, risk sharing, and signaling is incorporated into this work.
• Other ongoing projects include research on the economic effects of auditing and regulation of accounting information, and analysis of tax-induced incentive problems in organizations.
• Additional topics of faculty interest include analytical and empirical research on productivity measurement, accounting for quality, activity-based costing for operations and marketing, and strategic costing and pricing.

Preparation and Qualifications

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. Matlab, SAS, STAT, Python) are necessary in coursework. A traditional accounting background such as CPA is not required.

Faculty in Accounting

Christopher s. armstrong, jung ho choi, george foster, brandon gipper, ron kasznik, john d. kepler, jinhwan kim, rebecca lester, iván marinovic, maureen mcnichols, joseph d. piotroski, kevin smith, emeriti faculty, mary e. barth, william h. beaver, david f. larcker, charles m. c. lee, stefan j. reichelstein, recent publications in accounting, fraudulent financial reporting and the consequences for employees, corporate carbon accounting: balance sheets and flow statements, firm boundaries and voluntary disclosure, recent insights by stanford business, your company is on a high-growth list it may not be there next year., how corporate “diversity washers” spin investors, new data on the quality of esg audits catches regulators’ attention.

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• JUL 4, 2024

Doctorate in Accounting Programs: 2024 Guide

by Imed Bouchrika, Phd

Co-Founder and Chief Data Scientist

A doctorate in accounting can open doors to more career opportunities and better-paying jobs. As the highest achievable degree in the field, graduates of a doctorate in accounting degree possess a profound mastery of advanced accounting principles. They are equipped with the skills to analyze intricate financial data in diverse professional settings.

Leveraging my 10+ years of experience as a career planning expert, this guide is tailored to shed light on the pivotal importance of securing an accounting doctorate. Furthermore, my team and I prepared this guide with a list of accounting doctorate programs and other key insights about getting this credential to help you assess if this is the best path for your personal goals.

What are the benefits of getting a Doctorate in Accounting?

• Graduates can work as researchers, finance executives, consultants, and postsecondary teachers, among other high-level posts.
• The average annual base salary for someone with a doctorate accounting degree is $98,000 and can reach up to $100,000 or more.
• A doctoral program allows you to delve deeply into a specific area of accounting, leading to expertise and specialization in a niche field.

What can I expect from a Doctorate in Accounting?

A doctorate in accounting equips you with the knowledge and skills to conduct original research that can help advance the field, help educate and train the next generation of accountants, and navigate industry trends and organizational management.

You can obtain a doctor in philosophy (PhD) in accounting or a doctor in business administration (DBA) degree with a concentration in accounting. The former is an academic degree typically focusing on research and academia, while the latter is a professional degree preparing graduates to become leaders and senior executives.

Online and on-campus programs are common in both degrees. However, for the former, in-person classes are sometimes required to account for hands-on training or to encourage networking among peers and faculty. Moreover, in my research, I found that students generally expect the following experiences throughout their study:

• Learning cutting-edge research methodologies
• Integrating personalized learning due to small class sizes
• Interacting with classmates from different global backgrounds
• Having balanced schedules to commit to various engagements
• Utilizing technology for collaborative work and live virtual sessions
• Accessing course materials from anywhere or any device with an internet connection

Where can I work with a Doctorate in Accounting?

With a doctorate in accounting, a myriad of career opportunities await students. During my in-depth research and analysis, I discovered that you can be employed in top positions in the following industries:

• Consulting firms
• Government agencies
• Non-profit organizations
• Corporations or enterprises
• Investment, securities, and credit companies
• Academia (universities, colleges, research facilities)

According to the U.S. Bureau of Labor Statistics (2023a), the largest employers of accountants and auditors in 2022 were accounting, tax preparation, bookkeeping, and payroll services (23%). However, a graduate with a PhD or DBA in accounting can work in non-traditional sectors, such as technology/financial technology, forensic accounting, or law. Of those pursuing postsecondary teaching roles, 41% are engaged in private higher education institutions, while 39% have found positions within state universities (BLS, 2023b).

How much can I make with a Doctorate in Accounting?

Due to the versatility of accounting doctorate graduates, they can work in several industries and have varying salaries. I have compiled data from the BLS to provide the income ranges you can earn with this degree. For those who pursue careers as post-secondary educators teaching business, you can earn the following:

• Mean annual wage: $108,060
• 10% percentile: $48,100
• 50% percentile: $88,790
• 90% percentile: $206,630

Meanwhile, graduates who hold high-level positions, such as financial managers, in different corporate sectors find themselves taking home the following figures:

• Mean annual wage: $166,050
• 10% percentile: $79,050
• 50% percentile: $139,790
• 90% percentile: $239,200

Table of Contents

List of the best doctorate in accounting programs, how long does it take to complete a doctorate in accounting program.

• How does an online Doctorate in Accounting compare to an on-campus program?

What is the average cost of a Doctorate in Accounting program?

What are the financial aid options for students enrolling in a doctorate in accounting program, what are the prerequisites for enrolling in a doctorate in accounting program, what courses are typically in a doctorate in accounting program, what types of specializations are available in doctorate in accounting programs, how to choose the best doctorate in accounting program, what career paths are available for graduates of doctorate in accounting programs, what is the job market for graduates with a doctorate in accounting, other things you should know about a doctorate in accounting, how do we rank schools.

Investing in a doctoral program is a significant decision, and we recognize the weight of this commitment. Therefore, our ranking is designed to empower you with data-driven insights. My team of experts at Research.com uses a comprehensive methodology to curate a meticulous list of programs.

Furthermore, we include insights from various reliable sources, including the Integrated Postsecondary Education Data System (IPEDS), Peterson’s database (including its Distance Learning Licensed Data Set), College Scorecard , and the National Center for Education Statistics (NCES). In doing so, we aim to provide prospective students with transparent information to help them make informed decisions.

1. University of Texas at Austin

The University of Texas at Austin (UT Austin) is a public university offering a PhD in Accounting through its McCombs School of Business since 1934. Its curriculum includes a one-term teaching requirement for doctoral students. The program includes using analytical, archival, and experimental approaches for your accounting research. The courses provide a solid knowledge of statistics and foundational principles in psychology or economics. McCombs doctorate students also take part in one-on-one mentoring, small seminars, and lab meetings. PhD candidates are not required to have CPA certification.

• Program Length: Five years
• Tracks/Concentrations: AuditingFinancial AccountingManagerial AccountingTaxation
• Financial Accounting
• Managerial Accounting
• Cost per Credit: Full-time quotation $8,684$10,848 (residents), $17,312$19,786 (non-residents)
• Required Credits to Graduate: 30 semester hours min. in advanced coursework, including dissertation hours
• Accreditation: Association to Advance Collegiate Schools of Business (AACSB)

2. University of Illinois at Urbana-Champaign

The University of Illinois at Urbana-Champaign offers a PhD in Accountancy at its Gies College of Business. Its PhD program is designed to train students to become researchers and educators and allows for extensive collaboration and interaction between scholars and department faculty. The doctorate curriculum includes foundational theories from finance, economics, and behavioral science and institutional knowledge about analytical and empirical research methods. Those admitted into the program can expect to dive into research early on as research development is a priority at Gies.

• Tracks/Concentrations: PhD in Accountancy
• Cost per Credit: $652
• Required Credits to Graduate: 96
• Accreditation: AACSB

3. Stanford University

Stanford University offers a PhD in accounting at its Graduate School of Business. The program centers on analytical and empirical research, and students focus on addressing corporate governance, financial reporting, managerial accounting, and taxation issues. Stanford claims that its rigorous PhD program is designed to provide its scholars with research and teaching careers at leading academic institutions across the globe. If accepted into Stanford’s PhD program, you can receive a full fellowship for your doctoral studies.

• Program Length: Four years
• Tracks/Concentrations: PhD in Accounting
• Cost per Credit: Full tuition quote $48,960/year
• Required Credits to Graduate: 135 (for residency)

4. Walden University

Walden University has an online DBA with a specialization in accounting. Walden claims that this professional doctoral degree is designed for experienced academics and business professionals who are empowered to become leaders and influencers in their organizations and the industry. The curriculum focuses on applying theory and research to today’s complex problems in business and management in the real world. The coursework will typically combine foundational courses, core courses, specialization courses, research methods courses, and two residencies, and will end with a doctoral capstone.

• Program Length: Four to eight years
• Tracks/Concentrations: DBA Accounting Specialization
• Cost per Credit: $1,025
• Required Credits to Graduate: 60 (minimum)
• Accreditation: Accreditation Council for Business Schools and Programs (ACBSP)

5. National University

National University (NU), formerly Northcentral University, has a DBA in Advanced Accounting that you can take completely online or onsite. This doctoral degree does not require any group work or residency and focuses on applying research to tactics and strategies for solving organizational problems. It prepares you to take on senior roles like vice president of accounting and chief accountant. NU’s DBA program also does not require a GRE or GMAT exam and is very flexible, thanks to its rolling enrollment period and eight-week courses.

• Program Length: Three to four years
• Tracks/Concentrations: DBA in Advanced Accounting
• Cost per Credit: $442 per quarter unit
• Required Credits to Graduate: 48 (minimum)
• Accreditation: ACBSP

6. Capella University

Capella University offers an online PhD in Business Management Accounting degree that follows a guided learning format. Students take one to two courses for every 10-week quarter. Though there are weekly deadlines, students can still access the coursework at their own pace and reach out to academic coaches for consultations throughout their program. In its competency-based curriculum, students learn topics in business principles and practices, qualitative or quantitative research methods, and specialization courses. Moreover, learners complete an exam and submit a dissertation at the end of their program.

• Program Length : Three to four years
• Tracks/Concentrations : Advanced Research in AccountingFinancial ReportingAccounting in the Global EraForensic Accounting
• Advanced Research in Accounting
• Financial Reporting
• Accounting in the Global Era
• Forensic Accounting
• Cost per Credit : $985
• Required Credits to Graduate : 90
• Accreditation : ACBSP

7. Liberty University

Liberty University provides a flexible learning experience through its DBA in Accounting. Students take courses in supply chain management, marketing, human resources, strategy formation, and accounting for decision-making. In addition, they complete a doctoral research project to cap off their program. Classes are conducted through an eight-week course format, and lessons and other coursework are accessed through an online learning platform. Student services are also available to ensure a smooth learning experience.

• Program Length : Three years
• Tracks/Concentrations : Tax Research and JurisprudenceAdvanced AuditingAdvanced Financial Accounting TheoryAccounting Ethics
• Tax Research and Jurisprudence
• Advanced Auditing
• Advanced Financial Accounting Theory
• Accounting Ethics
• Cost per Credit : $595 (total cost est. $35,700)
• Required Credits to Graduate : 60

8. Florida Atlantic University

Florida Atlantic University presents a hybrid Executive PhD in Business Administration focusing on Accounting. Courses include research methods, econometrics, contemporary issues, and advanced management theory. Aside from live online sessions, students must attend two residency weekends on campus during the fall and spring semesters. In addition, they must go to campus once each summer session (five residency weekends per academic year) to participate in collaborative and networking activities.

• Tracks/Concentrations : AccountingEconomicsFinanceInformation TechnologyManagement or Marketing
• Information Technology
• Management or Marketing
• Cost per Credit : $1,000
• Required Credits to Graduate : 80
• Accreditation : AACSB

9. West Virginia University

West Virginia University offers a DBA with a concentration on Accounting to experienced professionals. The program follows a cohort model with asynchronous coursework. Optional on-campus residency attendances are also available to help students build lifelong connections and experience campus life. The curriculum focuses on research seminars, research and methodology, and dissertations. With a small class size, students can take advantage of individualized learning and peer or faculty mentorships.

• Tracks/Concentrations : AccountingEconomicsManagementMarketing
• Cost per Credit : $1,200 (total cost est. $63,600)
• Required Credits to Graduate : 53

10. Trident University

Trident University offers an online PhD in Business Administration that focuses on accounting and finance. With an emphasis on research, the program includes courses in data analysis, advanced data management, studies in corporate finance, and financial accounting. Students take 12 sessions to accomplish their dissertation. Furthermore, they are encouraged to publish their work in peer-reviewed journals or present research projects at academic conferences. Apart from technical assistance, learners can access personalized learning support from their teachers.

• Tracks/Concentrations : Accounting/FinanceInformation Systems/Information Technology ManagementLeadershipManagement and OrganizationsMarketing
• Accounting/Finance
• Information Systems/Information Technology Management
• Management and Organizations
• Cost per Credit : $990
• Required Credits to Graduate : 56

Here’s What Graduates Have to Say About Their Doctorate in Accounting Program

“Pursuing my Doctorate in Accounting not only honed my research skills but also provided a supportive online community where I could share ideas with fellow enthusiasts. The virtual classroom environment fostered a collaborative spirit, allowing me to engage in insightful discussions with professionals from diverse backgrounds. This online journey blended academic excellence with the convenience of remote learning, creating a space where my passion for accounting flourished." Michael

“Studying for my advanced degree in accounting online offered the flexibility to balance academic pursuits with my career and family responsibilities. The virtual seminars and interactive forums provided a dynamic learning experience, bridging the gap between theory and real-world application. The online platform not only facilitated networking with experts in the field but also nurtured a sense of camaraderie among students striving for excellence in accounting." Leah

“Earning a Doctorate in Accounting online was a transformative experience that empowered me to contribute meaningfully to the evolving landscape of financial practices. The virtual research collaborations and access to cutting-edge resources broadened my understanding of contemporary accounting challenges. The online format, with its blend of flexibility and academic rigor, made my doctoral journey both intellectually stimulating and personally gratifying." Christian

Key Findings

• 3% of CPAs in the US work in the education sector.
• The average cost of a doctoral program ranges from $93,670 to $129,395 or more.
• Leadership roles await graduates with doctorates in accounting. Those who become chief-level professionals earn as much as $246,440 each year.
• From 2022 to 2032, the job outlook of postsecondary educators teaching business is projected to increase by 8%, producing 106,900 openings per year.
• Enrollment for graduate-level business majors has been declining since 2017. Compared to the 485,657 enrollees in 2021, only 459,684 students enrolled in business graduate degrees in 2022.

A PhD in Accounting can take three to eight years to complete. Students will usually take the graded courses in their first three years and then focus on research and their dissertation from their fourth year onwards. You may also have to dedicate several semesters to work in the research program or as a teaching assistant at your college or university. Many DBA programs are accomplished within three to four years.

Just like with other majors and degrees, there has been a decline in enrollment numbers for doctorate business major programs post-pandemic. A 2022 report shows a 5.3% decrease in enrollment for graduate-level business majors since 2017. The students enrolled in business graduate degrees (485,657) in 2021 fell to 459,684 in 2022 (National Student Clearinghouse, 2023). Many in the accounting field are hopeful that the ongoing initiatives to improve the training and education of accountants and the plans to adapt to current technology and trends will encourage more students and professionals to enroll in accounting degrees and join the profession.

Notably, a doctorate is not a requirement to join the accounting profession. There are faster ways to get into the field with accelerated bachelor degrees online , certification for further studies, and master’s programs. However, these degrees typically cannot compare to the training and experiences you can gain from a doctoral program.

In the chart below, I have prepared the data I gathered from the National Student Clearinghouse, showing the enrollment trends among business graduate degrees.

How does an online Doctorate in Accounting program compare to an on-campus program?

Similar to an accredited online master’s degree in accounting vs a traditional degree , an online doctorate in accounting has the same standard of rigor and quality as an on-campus program. This equivalence is guaranteed by accrediting bodies that enforce consistent evaluation criteria for both online and traditional institutions. Therefore, the difference lies in the format and pacing of the program.

Throughout my experiences as a career planning expert, I have witnessed firsthand the seamless execution of online studies. For online doctorates in accounting, virtual classrooms engage students through synchronous discussions, and digital platforms enable them to collaborate on research projects, submit assignments, or answer assessments. Many schools also offer flexible asynchronous sessions, which are advantageous for part-time students.

On the contrary, in-person programs utilize face-to-face interactions, offering quick access to physical resources and immediate connection with peers and teachers. While this is achievable through live remote classes, some schools require online learners to attend a few on-campus sessions to encourage networking and assist them in completing hands-on activities.

To provide you with an overview of the average cost of graduate education and a doctorate in accounting, I have compiled a few of the latest average estimates from various scholarly sources, including the NCES (n.d.), College Tuition Compare (n.d.), and Education Data Initiative (Hanson, 2023).

• Full-time graduate, public postsecondary (20222023): $11,554
• Graduate accounting program, in-state (2023): $11,365
• Graduate accounting program, out-of-state (2023): $21,890
• Doctorate, public: $93,670
• Doctorate private: $129,395

While these are only ballpark figures, they provide a general sense of the potential cost of obtaining an advanced credential. But, there are affordable doctorate programs that cost, more or less, the same as a bookkeeping associates degree . However, keep in mind that tuition and fees are influenced by various elements, like the type of institution, residency, program type, academic load, service fees, application fees, and miscellaneous fees.

DBA students may typically not receive full tuition waivers and stipends, but plenty of grants, loans, and scholarships for doctorates in accounting are available. The American Institute of Certified Public Accountants (AICPA) also lists down some helpful financial assistance programs for students pursuing this degree, including the Accounting Doctoral Scholars Program (ADS) for accounting faculty members, AICPA Fellowship for Minority Doctoral Students, and the William (Bill) Ezzell Scholarship for CPAs pursuing their PhDs. Moreover, some employers will also be willing to shoulder their employee’s costs for further education.

It is common for doctoral students to seek ways to secure financial support. In fact, statistics from the College Board state that an average of $27,300 in financial aid was allotted to full-time graduate students for S.Y. 20212022. From that figure, $9,120 was in grants, and $17,680 was in federal loans (Ma & Pender, 2022). In addition, the average loan debt for someone with a doctorate is $126,800, while 21.4% of PhD students say they offset their education costs with teaching assistantships (Hanson, 2023).

Pursuing a doctorate in accounting program means preparing specific academic requirements to ensure a smooth enrollment process. Each institution has its own set of requirements, but the most common are the following:

• Master’s degree in accounting or related field
• Official transcripts
• Proof of coursework in accounting or related subjects (non-accounting majors)
• GPA of at least 3.0
• Three to five years of work experience
• Resume or CV
• Letters of recommendation
• Statement of purpose

Aside from an accomplished application form, some schools may require GRE or GMAT scores, while some competitive institutions demand a minimum GPA of 3.5. Furthermore, other schools may interview you, require licensure or certification credentials, or have stricter work experience qualifications. Foreign students may also be asked to submit proof of their English proficiency.

Completing your PhD requirements can take considerable investment and dedication, but it can be worth it as you gain skills in advanced research in accounting, corporate management, and teaching. This commitment aligns with broader trends in doctoral education.

According to Statista (2023), health professions and related programs had 85,581 doctoral degrees conferred—the highest number of doctoral degrees earned by the field of research in A.Y. 2020-2021 in the United States. This is followed by legal professions and studies at 35,976, education at 13,655, engineering at 10,890, and biological and biomedical sciences at 7,486. Business, where accounting belongs, ranked 10th on the list, with 3,711 degrees conferred (Statista, 2023).

Displayed in the chart below is the report from Statista, reflecting the share of students who earned doctoral degrees.

Reputable online colleges and traditional universities offer unique doctorates in accounting, but they generally cover core business and accounting topics. After comparing results from reliable institutions, I found that students usually tackle the following courses throughout their education:

• Advanced Financial Accounting Explores advanced topics such as consolidations, partnerships, and international accounting standards, enhancing expertise in complex financial reporting.
• Quantitative Research Methods Teaches the fundamentals of designing research studies, including formulating research questions and hypotheses, and develops the ability to interpret findings and draw meaningful conclusions.
• Tax Research and Planning Dives into advanced tax concepts, strategies, and research methodologies, equipping students to navigate intricate tax scenarios.
• Leadership in Accounting Education Develops leadership and pedagogical skills for roles in academia, covering effective teaching methods and curriculum design in accounting education.
• Applied Data Analytics in Accounting Improves proficiency in utilizing data analytics tools for financial analysis and decision-making and explores emerging trends in accounting technology.
• Dissertation Research Seminar Engages students in a guided seminar focusing on developing and refining the doctoral dissertation, integrating various research methodologies.

To have a better understanding of these topics, candidates for the best online accounting schools should either possess the following skills or express an interest in further cultivating them:

• Basic accounting
• Researching and writing
• Information management
• Interpersonal and leadership skills
• Basic knowledge of digital accounting tools

These skills can make it easier for you to take advantage of the best opportunities throughout the Fourth Industrial Revolution (4IR). This point is reinforced in the study titled “Exploring the Impact of 4IR on Skills and Personal Qualities for Future Accountants: A Proposed Conceptual Framework for University Accounting Education," published by Accounting Education . The authors, Bowyer & Tsiligris (2021), conclude that “Future accountants need to be able to understand the uses and limitations of digital technologies in the broader business context and not just limited to the accounting function." They also add that “future accountants need to possess a balance of skills…Soft skills are seen as paramount in helping accountants to be successful in the future of work where higher cognitive skills are valued."

Navigating the diverse landscape of doctorates in accounting opens doors to various specializations tailored to individual career aspirations. Some of these concentrations include the following:

• Forensic Accounting . This expounds on lessons learned from a forensic accounting masters degree , exploring financial discrepancies and fraud and preparing you for roles in litigation support.
• Advanced Taxation . Students explore intricate areas of taxation, including corporate, international, and estate taxation. The curriculum covers advanced topics such as tax optimization, tax policy analysis, and the ethical considerations surrounding tax practices.
• Advanced Auditing . It focuses on risk assessment, internal controls evaluation, auditing standards, data analytics, and the impact of technology on audit processes. Graduates will be equipped to ensure financial transparency and regulatory compliance.
• Corporate Finance . The curriculum covers mergers and acquisitions, corporate governance, and financial restructuring.
• Financial Reporting . This specialization emphasizes preparing and analyzing financial statements, covering topics such as revenue recognition, accounting for financial instruments, disclosure requirements, strategic decision-making, and investment strategies within the corporate context.

Whether you are choosing among the best forensic accounting master’s programs or the top doctorate in accounting programs, it is crucial to weigh various key factors that can significantly impact and shape your overall academic experience.

• Accreditation . Ensure that both the school and program are accredited, as this is a vital assurance of the institution’s adherence to established quality standards. The AACSB, ACBSP, or IACBE accredit accounting and business programs.
• Faculty expertise . Assess the faculty’s qualifications, industry experience, and research contributions to ensure they provide valuable guidance.
• Student support . Aim for schools with academic mentorship, writing and math tutoring, mental health services, digital resources, internship guidance, or career placement assistance.
• Curriculum . Evaluate the curriculum for comprehensiveness, relevance to your specialization, and coverage of advanced accounting topics.
• Alumni success . Examine the program’s impact on alumni success and industry connections to gauge its effectiveness in preparing graduates for the workforce.

Many people who enroll in a doctorate in accounting program do so because they wish to pursue a life in the academe or focus on research. It should be noted, though, that most doctorate programs focus on preparing students for dissertations and research rather than study accounting for licensure examinations.

Furthermore, doctorate holders are generally not required to have accounting certifications to pursue a teaching or research position, although these credentials can be helpful for further career advancement. In the U.S., only 3% of the CPAs in the workforce are employed in the education sector (Zippia, 2022).

Aside from becoming financial managers or postsecondary educators in business, there are plenty of employment options for someone with an accounting degree . On that note, I have compiled data from the BLS to include the possible job titles a doctorate in accounting degree graduate can hold and their annual earning potentials to help you explore the lucrative career paths that await you after graduation.

• Forensic Accountant: $76,457
• Accountant: $86,740
• Budget Analyst: $87,680
• Financial and Investment Analyst: $108,790
• Financial Risk Analyst: $116,140
• Personal Financial Advisor: $137,740
• Research Scientist: $155,880
• Chief Financial Officer: $246,440

Generally, different college degrees provide different employment and earning opportunities—the higher your education level, the higher your salary will be. However, income is also influenced by several elements, such as type of employer or industry, location, and experience. With careful planning and an understanding of industry trends, you can still carve a path toward financially rewarding careers that will make your doctorate worthwhile.

Most of the careers in financial accounting come with a high job outlook from 2022 to 2032. Based on several BLS data, the occupations that will have a significant increase in employment during this period are financial managers (16%), personal financial advisors (13%), and financial analysts/risk specialists (8%). Moreover, opportunities for accountants (4%) and top executives (3%) will increase slightly, but this growth is just as fast as the average for all occupations.

Meanwhile, postsecondary educators teaching business will have a 7% employment growth from 2022 to 2032; overall growth for postsecondary teachers is 8%. There is a persistent shortage of postsecondary accounting teachers, which is why it is one of the most in-demand doctorate in accounting degree jobs. The projected number of openings for postsecondary educators teaching business during this period is 106,900 positions (BLS, 2023b).

One reason for the rise in demand is that accounting accrediting and credentialing bodies recognize the need to upgrade the current skills of accountants to meet the demands of a digital and tech-reliant world. In response, they are updating standards and requirements for those who will sit for certification exams and pursue continuing education in the field. Take, for example, the CPA Evolution initiative, a joint effort of the American Institute of Certified Public Accountants (AICPA) and the National Association of State Board Accountancy (NASBA). This initiative aims to promote an improved CPA licensure model to adapt to the rapidly changing skills and competencies required to practice accounting today. They are relying on assistance from more accounting educators to help improve current academic programs to promote these changes.

In this section, my team and I provide answers to the most common queries about doctorate in accounting programs to offer comprehensive insights and guidance for individuals contemplating advanced studies in this field.

What is the difference between accounting and finance PhD?

While both Accounting and Finance PhD programs focus on advanced research, they differ in emphasis. An Accounting PhD delves deep into financial reporting, auditing, taxation, and accounting information systems. In contrast, a Finance PhD centers on banking, economics, markets, investment analysis, and corporate financial strategies. The former aligns with accounting practice and academia. The latter caters to finance professionals and researchers and provides expertise within business and finance.

What are the benefits of getting a PhD in accounting?

Earning a doctorate in accounting offers multifaceted benefits. It cultivates advanced research skills, positioning graduates as accounting theory and practice experts. The credential also opens doors to prestigious academic roles. In the corporate realm, a PhD in accounting qualifies you for leadership roles in auditing or consultancy. Additionally, the opportunity to influence industry practices and policies underscores the considerable advantages of pursuing a doctorate in accounting program for both personal and professional growth.

What is the difference between a CPA with a master’s vs a CPA with PhD?

While both a CPA with a master’s and a CPA with a PhD possess advanced knowledge, the distinction lies in their expertise and career focus. A CPA with a master’s typically excels in professional practice, emphasizing application and compliance. In contrast, a CPA with a PhD combines deep practical knowledge with advanced research skills, often pursuing academia, research, or leadership roles. The doctorate holder contributes to shaping industry practices, policy, and education, showcasing a unique blend of theoretical depth and practical acumen.

How can students of online doctorates in accounting overcome challenges in the virtual learning environment?

Online students of doctorates in accounting must be proactive to overcome potential challenges. Establishing a dedicated study space, maintaining a structured schedule, and actively participating in virtual discussions enhance engagement. Regular communication with instructors and seeking peer support mitigate the feelings of isolation. Staying tech-savvy, embracing flexibility, and prioritizing self-discipline are also essential for success. Additionally, accessing online resources, participating in webinars, and fostering a sense of community through virtual forums contribute to a rich and supportive online learning experience.

What are some unique concentrations or elective courses offered in accounting programs? 

Some unique concentrations or elective courses in accounting programs might include forensic accounting, environmental accounting, international accounting, or taxation. These specialized areas provide students with the opportunity to delve deeper into specific niches within the accounting profession, equipping them with specialized skills and knowledge that can be valuable in particular industries or contexts. By exploring these unique concentrations, students can tailor their education to align with their interests and career goals, potentially opening up diverse opportunities within the field of accounting.

How does a doctorate in accounting enhance professional opportunities in the field? 

A doctorate in accounting enhances professional opportunities by deepening expertise and credibility. Graduates can pursue high-level roles like CFO or auditor, leveraging advanced knowledge in financial reporting, taxation, and auditing. They also contribute to academia through teaching and research, shaping future accountants. Doctoral programs often offer networking opportunities with industry leaders and scholars, opening doors to collaborations and consulting roles. The rigorous research and critical thinking skills honed during the program prepare graduates for complex problem-solving, strategic decision-making, and leadership positions, making them valuable assets in accounting firms, corporations, academia, and regulatory bodies.

What research opportunities are available to students pursuing a doctorate in accounting?

Students pursuing a doctorate in accounting have access to a wide range of research opportunities that are crucial for developing expertise in the field. These programs typically emphasize original research, requiring students to conduct independent studies on advanced topics such as financial reporting, auditing, taxation, and corporate governance. Students often collaborate with faculty on research projects, contributing to academic journals and presenting findings at conferences. Additionally, doctoral candidates may have opportunities to use advanced research methodologies and analytical tools, participate in research seminars, and join interdisciplinary research teams. These experiences prepare students for careers in academia, research institutions, and high-level industry positions where in-depth accounting knowledge and research skills are essential.

References:

• College Tuition Compare. (n.d.). Accounting program 2023 tuition . Retrieved, January 18, 2024, from https://www.collegetuitioncompare.com/majors/52.0301/accounting
• Hanson, M. (2023, July 19). Average cost of a doctorate degree . Education Data Initiative. https://educationdata.org/average-cost-of-a-doctorate-degree
• Ma, J. & Pender, M. (2022). Trends in college pricing and student aid 2022 . College Board. https://research.collegeboard.org/media/pdf/trends-in-college-pricing-student-aid-2022.pdf
• National Center for Education Statistics. (n.d.). Average amount of tuition and required fees for full-time graduate students at public postsecondary institutions operating on an academic year calendar system . Trend Generator. Retrieved January 18, 2024, from https://nces.ed.gov/ipeds/TrendGenerator/app/answer/13/207
• National Student Clearinghouse. (2023, May 24). Current term enrollment estimates: Fall 2022 expanded edition . https://nscresearchcenter.org/current-term-enrollment-estimates
• U.S. Bureau of Labor Statistics. (2023a, September 6). Accountants and auditors . Occupational Outlook Handbook. https://www.bls.gov/ooh/business-and-financial/accountants-and-auditors.htm
• U.S. Bureau of Labor Statistics. (2023b, September 6). Postsecondary teachers . Occupational Outlook Handbook. https://www.bls.gov/ooh/education-training-and-library/postsecondary-teachers.htm
• Zippia. (2022, September). Certified public accountant demographics and statistics in the U.S. https://www.zippia.com/certified-public-accountant-jobs/demographics

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Welcome to the AAA Portal for students considering a PhD in accounting or another doctoral program. The portal acts as a gateway and a clearinghouse for the very best information for those of you thinking about a PhD.

To help you navigate the confusing and complex plethora of information on the web, AAA's group of Doctoral Program coordinators regularly update this site with the latest information about their programs. There is also guidance about the many types of doctoral programs to choose from, whether they be traditional or non-traditional in nature. We invite you to check out the video and links on this page - get in touch should you have comments or questions. You can email [email protected]

Interview with Kari Olsen about being a PhD student. Kari is now an Associate Professor at Utah Valley University.

How does the AAA serve Doctoral students?

• Reduced student membership rates in the AAA and its sections
• Events to support exposure to research, teaching and networking
• Career Center  - find your new career opportunity!
• Accounting PhD Rookie Recruiting and Research Camp - an annual recruiting event featuring schools looking to hire recent graduates for faculty positions.

AAA Academic articles on Doctoral Programs

Please click on any of the links below to view some sample scholarly content on PhD Programs:

Can Obtaining an Accounting Ph.D. Provide a Positive Financial Return?

From Student to Accounting Professional: A Longitudinal Study of the Filtering Process

The Current State of Accounting Ph.D. Programs in the United States

You can also become familiar with the largest body of research in the profession - visit our Digital Library https://publications.aaahq.org/   to view the full range of academic content we publish.

What Schools offer Doctoral Programs in Accounting?

If your school is not listed contact [email protected] , and someone will be happy to assist in listing your school

School list:

A-E      F-J       K-O      P-T       U-Z      

If the Pathways Commission Vision model inspires you, join the ongoing conversation at PathwaysInspired.org  

Funding and the PhD job market

Funding for a phd is one of the first issues prospective students ask themselves. although each school is different, most universities do not charge tuition for doctoral students and also provide stipends. there are many online resources that offer you advice - we think the following sites are particularly helpful..

The PhD Project

Accounting Doctoral Scholars (ADS)  

William (Bill) Ezzell Scholarship from the AICPA Foundation

Non-Traditional Doctoral Programs

Nontraditional doctoral programs information is available through the pathways commission: "an examination of non-traditional doctoral education" - we encourage you to look at the resources list at the end of the pathways report pdf below., an examination of non-traditional doctoral education, the accounting faculty shortage: causes and contemporary solutions.

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• MBA Programs
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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 Economics
• 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

Jeffrey Breakenridge Keller Professor of Accounting

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

Associate Professor of Accounting

Michael Minnis

Deputy Dean for Faculty and Fuji Bank and Heller Professor of Accounting

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

Amoray Riggs-Cragun

Assistant Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Delphine Samuels

Associate Professor of Accounting and James S. Kemper Faculty Scholar

Haresh Sapra

Charles T. Horngren Professor of Accounting

Douglas J. Skinner

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 Fama Faculty Fellow

Associate Professor of Accounting and Kathryn and Grant Swick Faculty Scholar

Anthony Welsch

Anastasia A Zakolyukina

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

Esteban Espinoza Aburto Carolina Maia Silva Araujo Samuel Chang Jonas Dalmazzo Jewel Evans Lingyu (Laura) Gu Yanzi (Yvonne) Han Grant Hayes Maria Khrakovsky Alex Kim Ginha Kim Andrew McKinley Pietro Ramella Subhradip Sarker Jizhou Wang Hanbyul Yoon

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!

ACCOUNTING PhD

The nation’s top accounting program.

Texas McCombs boasts the most prestigious accounting doctoral program in the country and has graduated more than 300 PhD students since its inception in 1934. Are you ready for the best?

Your Future In Accounting

• PhD Program
• Why McCombs
• Department of Accounting

ACADEMIC LIFE AT McCOMBS

Mentorship and practice, application deadline.

The application deadline for the Accounting Doctoral Program is December 15.

AREAS OF SPECIALIZATION

If you are a practicing accountant, these topical areas will be familiar to you. However, we welcome students with backgrounds in Mathematics, Economics, Engineering, Finance, Psychology, or other disciplines to apply. We can remedy any lack of accounting knowledge through additional coursework. Most students enter our accounting doctoral program with some knowledge in these areas:

Financial Accounting

Financial accounting researchers are interested in the use of accounting information by investors, creditors, analysts, and other decision-makers. We are also interested in the preparation of accounting information by managers who may respond to economic incentives and use discretion to manage earnings. Finally, we are also interested in the regulation of accounting information by standard setters and other regulators who are evaluating the relevance and reliability of current and potential accounting information.

Auditing researchers are interested in questions of independence, governance, compliance, auditing processes, and biases. This research helps global standard-setters and regulators adopt standards and policies that protect the integrity of our accounting information. 

Managerial accounting research topics include optimal employee compensation and governance, using information for efficiency management, motivating creativity, etc.

Taxation research covers economic incentives, transfer pricing, compliance with tax enforcement, multistate taxation, and numerous topics about accounting for income taxation, where tax rules overlap with financial reporting standards.

RANKINGS & RESEARCH

Academic leadership, research methodologies.

When you earn a doctorate, most of your time is spent developing deep expertise in research methods. Accounting researchers use three main approaches. In all cases, your doctoral studies will involve a firm grounding in statistics and typically a choice of either economics or psychology as an additional foundation.

Archival research involves the statistical analysis of historical data to examine relevant research questions based on economic theory for its predictions. Thus, archival research requires a strong background in statistics and economics, which we provide through rigorous coursework in the business school and the economics department.

Experimental

Experimental or survey methods are commonly used to obtain data to conduct what is broadly known as behavioral research. Behavioral research relies on psychology for its theories. Because this research is interested in what people do and why they do it, it is often necessary to conduct controlled experiments or survey participants. Using experiment or survey methods, researchers in accounting and finance have provided compelling alternative explanations where economic theories fall short.

Analytical research uses quantitative mathematical models to explain and predict behavior. This research is grounded in game theory from economics. Students wanting to conduct analytical research should have even stronger mathematical backgrounds than other applicants. We will design a program of study that builds on those initial strengths with additional coursework in mathematics and economics.

GET READY TO APPLY

Preparation and qualifications, career placement, the world needs you, career destinations.

The primary goal of the Texas McCombs PhD program is to prepare students for exceptional academic careers. Over the last five years, McCombs Accounting PhD alumni have excelled at top institutions globally.

Recent Graduate Placements

Rui Silva | 2024 | University of Washington

Mandy Ellison | 2024 | Texas State University

Minjae Kim | 2024 | Analysis Group (Industry)

Laura Kettell | 2023 | University of Colorado at Boulder

Abhi Ramchandni | 2023 | University of Hawaii

Anthony Welsch | 2023 | University of Chicago

Jesse Chan   |  2022  |  Boston University

Cassie Mongold   |  2022  |  University of Illinois Urbana-Champaign

Ryan Hess   |  2021  |  Stanford University (postdoc); Oklahoma State University

Ryan Ballestero   |  2021  |  Kent State University

Dan Rimkus   |  2021  |  University of Florida (October 2021 graduation)

Shannon Garavaglia  |  2020  |  University of Pittsburgh

Jakob Infuehr  |  2019  |  University of Southern Denmark

Antonis Kartapanis  |  2019  |  Texas A&M University

Kristen Valentine   |  2019  |  University of Georgia

Colin Koutney   |  2018  |  George Mason University

Zheng Leitter  |  2018  |  Nanyang Technological University

Brian Monsen   |  2018  |  The Ohio State University

Xinyu Zhang   |  2018  |  Cornell University

Current Students and *Job Market Candidates

Mary adenle, yiying chen*, dorothy dickmann*, kenzie feinberg, michael gonari, read hadfield, nathan herrmann, sean kemsley, kaitlyn kroeger*, jingpei shi, cindi teasley, albert wang, frequently asked questions, how long does the program take.

This is a full-time, in-residence (i.e., in-person) program of coursework and research which usually takes four to five years to complete.

When is the application deadline? What is the timeline for reviewing applications?

Our deadline is December 15 th for admission starting the following fall. The admissions committee will begin reviewing applications shortly after this deadline, so it is in your best interest to make sure all required materials have been submitted by that date. We typically start virtual interviews in January, with campus flyouts for a small group of applicants starting in late January or February.

How many students do you admit per year?

We usually receive about 80 applications each year and are likely to admit two or three students to begin in the following fall term.

What kind of background do I need to be admitted to the program?

Students come from a variety of backgrounds, with some entering the program immediately after their undergraduate degree, others with their degree and work/research experience, and some with work/research experience and a master’s degree. Because our students come from various backgrounds and the competition in the applicant pool changes from year to year, it is difficult to determine the likelihood of acceptance without viewing the strength of your application as a whole compared to the pool of fellow applicants.

How do you evaluate applicants?

The admissions committee takes a holistic approach to admissions. We consider factors such as: intellectual curiosity, reasoning ability, writing ability, quantitative skills, institutional knowledge, work experience, research experience, familiarity with the academic accounting literature, knowledge of what a PhD entails, and insights from recommendation letters.

What kind of math background do I need for an accounting Ph.D.?

Many successful applicants will have already begun taking some math refresher courses, such as engineering calculus I and II and linear/matrix algebra. The longer it has been since these quantitative tools have been used, the harder the doctoral coursework will be. The initial doctoral classes typically also include students in finance and economics, and they typically enter their doctoral programs straight from rigorous quantitative master's degrees.

Will I need a TOEFL score?

For applicants who have completed their undergraduate degree in a country where English is not the primary language, a TOEFL score will be a necessary part of the application. This is a university-wide requirement and is necessary even if a graduate degree has been completed from an accredited university in the United States.  TOEFL scores over two years old will not be accepted. A list of TOEFL-exempt countries can be found on the UT Austin Graduate School website.

Do I need to take the GMAT or GRE? Can this requirement be waived?

For all applicants, the Department requires a GMAT or GRE test score. This requirement cannot be waived. Scores over five years old will not be accepted.

Can the application fee be waived?

The application fee is charged by the Graduate School, which does offer fee waivers for financial hardships for domestic applicants. There are no waivers for international students. Please see the Graduate School website for more details.

Do you offer financial support to Ph.D. students? Do I have to pay tuition?

Financial assistance is offered to all students admitted to the doctoral program and includes fellowship payments as well as a 20-hour teaching assistant/research assistant appointment. This appointment covers the cost of tuition and also provides health insurance coverage. 

The financial support we provide is competitive with other top PhD programs in the U.S. 

ARE YOU READY TO CHANGE THE WORLD?

The Texas McCombs Doctoral Program is seeking individuals who are interested in transforming the global marketplace. Are you one of these future thought leaders?

• 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

Professor Charles Wang

“ 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
• Srikant M. Datar
• Aiyesha Dey
• Susanna Gallani
• Brian J. Hall
• Jonas Heese
• Robert S. Kaplan
• V.G. Narayanan
• Joseph Pacelli
• Lynn S. Paine
• Krishna G. Palepu
• Ananth Raman
• 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 Tianshuo 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.

• Youth Program
• Wharton Online

PhD Program

Wharton’s Ph.D. program in Accounting trains students to be successful academic researchers. To this end, the program is designed to provide students with opportunities to learn to develop their own research ideas and to learn to implement appropriate research methods. Students learn these skills through rigorous coursework, as well as mentoring relationships and often research projects with faculty members that provide “on-the-job” training. When a student completes the program, he or she will have a dissertation and other publishable research in progress that can credibly communicate to the academic community the student’s skills and potential for future success as a researcher.

For examples of joint work between students and faculty, Click here . For student placements since 1999, Click here .

About the Program Find out more about the Accounting admission requirements.

Course Information View the Accounting course requirements.

Course Schedule View the Accounting course schedules.

Current Students View a list of our current Accounting PhD students.

Sample Plan of Study

PhD Accounting Program Coordinator Luzi Hail Stephen J. Heyman Professor, Professor of Accounting 1319 Steinberg Hall-Dietrich Hall Philadelphia, PA 19104-6365 Phone: (215) 898-8205 E-mail: [email protected]

Additional PhD Information

• Apply to Wharton
• Doctoral Inside: Resources for Current PhD Students
• Welcome to Philadelphia Video
• Policies and Procedures

Accounting PhD Program

Phd accounting program.

The Accounting Ph.D. program includes research focused on several accounting disciplines, including Financial, Managerial, and Auditing and Corporate Governance Accounting.

• APPLY TODAY
• ADMISSIONS EVENTS

Financial Accounting

- Accounting standard setting - Financial regulation - International accounting - Company valuation and financial statement analysis - Earnings management - Stock markets and market efficiency - Earnings forecasting and financial analyst behavior

Managerial Accounting

- Performance evaluation and compensation - Budgeting and other control issues in organizations - Balanced scorecard - Strategic management accounting

Auditing and Corporate Governance

- Auditor independence - Auditor behavior and decision making - Corporate governance issues

Tax Accounting

- Tax planning - Tax clientele - Tax policy and its effects on businesses

Requirements

Sample Course Schedule

• Fall: GSBA 602, ACCT 605, ACCT 611, ACCT 621 + Electives
• Spring: ACCT 601, ACCT 611 + Electives

Research Development Beginning in the first semester, students will apprentice with a faculty mentor to learn research fundamentals. Typically students are assigned to a new mentor each semester in the first year. During the summer of their first year, students write a first-year paper. The summer paper will be similar to that of a research proposal.

- Fall: ACCT 611, ACCT 621 + Electives

- Spring: ACCT 611 + Electives

- Summer: BUCO 637

Research Development

Students continue apprentice a faculty mentor to learn research fundamentals and participate in research projects. Typically students are assigned to a new mentor each semester in the first and second year. During the summer of their second year, students complete a directed readings course with their potential advisor.

Screening Examination

In the second year, students complete a screening examination which may take the form of a written or oral exam, written assignments, and/or summer research project. The results of the examination help the faculty determine students’ developmental needs and fitness to continue in the program.

Qualifying Examination

Following the screening exam, with the recommendation of their faculty mentor, students take a comprehensive examination on the core knowledge of their discipline. The examination includes both written and oral components. Upon passing the examination, an individual becomes a Ph.D. candidate and begins work on the Ph.D. dissertation.

• Independent Dissertation Preparation (2)
• Accounting Research Seminar: ACCT 611 (2)
• Electives (Optional)

Research Development At this stage in the program, the relationships Ph.D. candidates have developed through the research apprenticeships often lead to collaborative research projects. Ph.D. candidates continue to apprentice faculty with increasing responsibility. They also begin work on their dissertations.

Teaching Development Ph.D. candidates begin developing teaching skills by serving as a teaching assistant for one or two classes and engaging in teaching skills workshops.

Research Development Research is the primary activity in the fourth year and beyond. Faculty view Ph.D. candidates as “junior colleagues” and partner to write and present papers.

Teaching Development Ph.D. candidates co-teach one course with a faculty member.

Dissertation Defense & Submission The dissertation is the culminating work of a student’s independent research. In the fourth or fifth year of the program, students complete, defend and submit the dissertation. This is the last step to earn the Ph.D.

Research Community

Accounting faculty members have published extensively in leading accounting journals such as:

• The Accounting Review
• Journal of Accounting Research
• Journal of Accounting and Economics
• Contemporary Accounting Research
• Review of Accounting Studies

The University of Texas-Dallas Top 100 Business School Research Rankings for research productivity over the past decade ranks the Accounting faculty as fifth worldwide.

Recognized Research Authorities

The Accounting faculty have served as editors, associate editors and editorial review board members of premier journals in accounting, including:

• Accounting, Organization and Society
• Auditing: A Journal of Practice and Theory
• Journal of Management Accounting Research

Faculty Honors

• Wildman Award
• Notable Contributions to Accounting Literature
• Notable Contributions to Auditing and Managerial Accounting Literatures
• Outstanding Educator Award in Auditing

In addition to required coursework and independent research, students are actively encouraged to participate in research projects with faculty—preferably as a co-author; attend and participate in the ARFs (accounting research workshops); present papers at, serve as discussants and otherwise attend national conferences; and take additional coursework either for credit or audit to further enhance their knowledge base.

PhD STUDENTS

Jessie jaewon cheong.

• PhD Student in Accounting

Isabel (Jaeryung) Cho

Jonathan a. craske.

• PhD Candidate in Accounting

I am a fourth year Accounting PhD Candidate at the University of Southern California - Marshall School of Business. My research interests include information dynamics; governance, monitoring, and oversight mechanisms; regulation; information intermediaries; contracting dynamics; and fraud and financial misconduct.

Job Market Candidates

The Marshall School of Business contributes to the broad field of academic research as our students go on to be thought-leaders in business schools around the world. These Ph.D. candidates are taking the next step in their academic careers. Learn more about each candidate by clicking on their name.

To be announced

Suzanne Burzillo

Katherine simeon bruere.

Katherine Simeon Bruere is a Ph.D. candidate in the Leventhal School of Accounting. She is interested in voluntary disclosure,standard setting, audit quality, audit opinions, goodwill accounting, mergerand acquisitions, corporate governance, financial reporting,  and capital marketsresearch. Prior to starting the Ph.D. program, Katherine worked at Ernst & Young as an auditor in Dallas’ Financial Services division, as well as an accountant at Merit Energy. Katherine earned a BA and an MA in Accounting at Baylor University (2014) and is a licensed CPA in the state of Texas.

AJ Chen is a PhD candidate in Accounting at the USC Marshall School of Business. Prior to joining the Ph.D. Program, he worked as an associate in the investment banking industry, as well as analyst in commodities trading. He also had experience as tax associate at PwC Boston. He is intrigued by how technological innovation affect the real economy, particularly their impact on firms, workers, and consumers.

Accounting students have won numerous prestigious awards over the past several years. These honors include:

• Deloitte Touche Fellowship
• KPMG Doctoral Fellowship
• AICPA Doctoral Fellowship

Learn more about all Marshall PhD Students in the Marshall Directory. For a list of Accounting students in the program please follow thislink.

APPLYING TO THE PhD PROGRAM

Dates + deadlines.

December 15, 2023: Application Deadline - Accounting, Data Sciences & Operations, and Management & Organization* 

January 15, 2024: Application Deadline - Finance & Business Economics and Marketing 

The link to the PhD Program application is available on the Admissions page and the next opportunity to apply is for Fall 2024 admission. Late applications may or may not be considered at the discretion of the admissions committee. 

Admissions decisions are made from mid-February to mid-April. You will be notified by email when a decision has been made.

ADMISSIONS CONTACT

Ph.D. Program USC Marshall School of Business 3670 Trousdale Parkway, BRI 306 Los Angeles, California 90089-0809 EMAIL

• INFO SESSIONS

Stay Informed + Stay Connected

About / Departments

Department of Accounting | Ph.D. Overview

Ph.d. overview.

• Stern’s accounting faculty has a wide range of research interests and continuously publishes works in all major academic accounting research journals such as the Journal of Accounting Research, Journal of Accounting and Economics, the Accounting Review, the Review of Accounting Studies, and Contemporary Accounting Research. Furthermore, Stern’s accounting faculty has published in such major Finance journals as the Journal of Finance, the Journal of Financial Economics, and the Journal of Financial and Quantitative Analysis.
• The Department boasts a large and diverse body of Ph.D. students, who assist faculty with research projects early on in their doctoral program and often become co-authors to papers published in prestigious accounting journals.
• The admissions process is a rigorous one and important criteria are: an interest in doing research and teaching in accounting, strong quantitative skills, and an ability to communicate effectively. There are no formal education requirements  other than possession of a bachelor's degree - an MBA is not required.
• The quality of our Ph.D. program (ranked 7th in the United States by U.S. News and World Report) manifests itself by, among other things, our success in placing our graduates.

Click here to learn more about the PhD admissions process.

Accounting, Ph.D. Program Coordinators

NYU Stern Henry Kaufman Management Center 44 West 4th Street Suite No. 10-77 Phone:  212-998-0025 Email: [email protected]

Xiaojing Meng

NYU Stern Henry Kaufman Management Center 44 West 4th Street Suite No. 10-84 Phone:  212-992-6812 Email:   [email protected]

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Accounting PhD Specialization

General information.

Accounting is an interdisciplinary area, combining study of financial information with areas such as economics, finance, decision theory, and cognitive psychology.

The Ph.D. curriculum in accounting encompasses two major streams of research. The first stream examines the role of accounting information in contracting and capital markets. This first stream is economics-and-finance based and relies heavily on empirical research methods using archival data. The second stream is judgment and decision making in accounting (also known as behavioral decision theory research). This second stream is primarily psychology-based and relies heavily on controlled experiments with human subjects. The accounting Ph.D. program is designed to prepare students to publish research in top-tier accounting journals including The Accounting Review, Journal of Accounting and Economics, and Journal of Accounting Research and to take positions at leading research-based universities.

The Department of Accounting offers both major and minor areas in accounting. The remainder of this page first describes the policies for a major in accounting. This is followed by a description of the policies for a minor in accounting.

Department web site Accounting Faculty

Admission Requirements

Applicants must have completed an undergraduate degree at an accredited university and should have reasonable training in mathematics and economics. An admission committee of faculty members reviews all completed applications. While the committee considers all relevant factors in its recommendations, important factors include past academic performance, GMAT scores (the GRE exam can be substituted for the GMAT but the GMAT is strongly preferred), personal statements, and letters of recommendation. Evidence of quantitative aptitude, creativity, commitment to completing a Ph.D., and collegiality are all important.

Recommended Preparation Prior to Entry

In the summer preceding arrival at UW, new doctoral students are strongly encouraged to review important concepts in basic tool areas (e.g., economics, statistics, calculus, and linear algebra). Knowledge of financial and managerial accounting is required. The Ph.D. curriculum is extremely rigorous, so students greatly benefit from getting a head start on key skills important to completing the initial coursework.

Accounting Area Faculty Coordinator

Associate Prof. Darren Bernard, Accounting Area Faculty Coordinator, would be glad to answer your questions. You can contact him by email .

The Accounting Area Faculty Coordinator advises new students until they establish a supervisory committee by the end of the Spring quarter of their first year. The supervisory committee assists the student in choosing appropriate courses, approves the course of studies, and monitors the student’s progress.

Course Requirements for Accounting Major

All accounting majors must complete the following requirements. The number of credits for each course is indicated in parentheses after the course number.

*Offered periodically. **Offered every second year.

Accounting majors are expected to register for ACCTG 599 each year in which they are enrolled in coursework (minimum two years). All Accounting majors are expected to attend ACCTG 599 each year they are in residence.

Occasionally, optional special topics classes will be offered reflecting instructor and student interest (for example, empirical research in taxation).

Research Methods Minor Area Requirements

In addition to the major area, students are required to choose three additional areas as minors. Doctoral students in accounting must select Research Methods as one minor area. Coursework in Research Methods should include ECON 580 (or equivalent courses in probability and/or statistical inference), ECON 581, and FIN 585. ECON 580 and 581 are within the econometrics series the UW Department of Economics offers, and FIN 585 is a research methods course the UW Department of Finance and Business Economics offers. These requirements are viewed as minimal background for conducting doctoral level research.

Students should also include at least 3 units (e.g., one course) of additional coursework in Research Methods tailored to their specific interests and selected in consultation with the area advisor. The UW Business School also offers behavioral research method courses BARM 590 and 591. Additional econometric and behavioral research method courses are available in the economics and psychology departments, respectively.

Other Minor Area Requirements

Although Economics is highly recommended as a second minor area, students may petition to substitute another minor area in special circumstances. The courses to be included in the Economics minor should include the three-course sequence ECON 500, 501, 508 and at least 3 additional units (e.g., one course) of coursework selected in consultation with the Economics area advisor. The three-course sequence is the microeconomics series economics doctoral students are expected to complete in the economics department.

The third minor area will depend on the student’s interest. For example, students might choose one of the following minor areas: Finance, Information Systems, International Business, Operations Management, Psychology, or Quantitative Methods. It is also possible to design a special minor area, which more directly addresses a student’s interests. Since many students choose Finance as the third minor area, it is also briefly discussed below.

The Finance minor area is recommended for students interested in financial accounting research. Students can either complete the 4 course doctoral seminar sequence FIN 580, 590, 591, 592 or they can take three courses from this sequence and at least 3 additional units (e.g., one course) of coursework selected in consultation with the Finance area advisor. The four-course sequence includes coursework in financial economics, capital market theory, corporate finance, and advanced finance research.

Typical Course Schedule

Accounting Doctoral Student Planned Courses (as of July 2022) The summer before you begin, you will be expected to do preparatory math and programming work. You will then arrive to campus in early September to begin on-campus math, economics, and programming camps. We will have a “welcome” barbeque sometime in September. This is a way to get to know everyone and have some fun before the semester gets underway, and families/significant others are welcome.

Classes typically begin the last week of September and in the first year all students will have the same course schedule:

Second Year

Fourth Year

Course Requirements for Accounting Minor

Doctoral students minoring in accounting must meet the following requirements:

ACCTG 510 and ACCTG 511 or equivalents ACCTG 580, Introduction to Accounting Research

In addition, students minoring in accounting are required to successfully complete one of the following:

*Offered every second year.

Other Requirements

Written Area Examination After completing all coursework required for a major area in accounting, the student takes a written area examination offered each year during late July or early August. The accounting area examination tests students on coursework as well as on topics of current research. The exam consists of a closed book eight-hour exam.

General Examination It is expected that students will complete all coursework and area exam and begin working on a dissertation proposal by the end of their second year. However, students are encouraged during their third and fourth years to attend the accounting doctoral research seminar in their area of interest (ACCTG 596 for financial accounting empiricists, ACCTG 597 for behavioral or experimental researchers). When the supervisory committee believes that the dissertation proposal is well defined, a general exam is scheduled. During the general exam, the student presents the dissertation proposal and answers questions related to the proposal and/or to courses taken. Members of the supervisory committee, a representative of the Graduate School, and any other interested faculty and students, attend the general exam. The chair of the supervisory committee determines the precise format of the general exam.

Students who have passed their area examination but not their general exam are required to present an accounting research workshop on their research in progress each Spring quarter until they have passed their general exam (and thus have an approved thesis topic). Students are required to present their research paper in the research workshop before sending it out to schools to interview. This presentation should be in early October to allow time for revision before sending the paper out in early November.

Dissertation After passing the general exam, students complete the proposed research and write the dissertation guided by a reading committee. The reading committee may consist entirely of members of the supervisory committee or may include one or more members not previously on the supervisory committee. When formation of the reading committee introduces new members, a new chair of the reading committee would ordinarily become chair of the supervisory committee and new members of the reading committee would ordinarily be placed on the supervisory committee.

Final Examination The supervisory committee administers the final defense of the dissertation.

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PHD, Business Administration: Accounting

The PhD degree in the Tull School of Accounting is designed to prepare students to conduct scholarly research in accounting and to eventually take positions at research universities.

Degree Type: Doctoral

Degree Program Code: PHD_BUAD

Degree Program Summary:

The mission of the J. M. Tull School of Accounting is to pursue excellence in accounting education. As a professional school in a major public research university, we are committed to teaching, research, and service that advances the accounting discipline and prepares future leaders for business and academia.

The Ph.D. degree in the Tull School of Accounting is designed to prepare students to conduct scholarly research in accounting and to eventually take positions at other research universities. The program is individually planned with each student by his/her major professor and advisory committee. The student and the committee evaluate previous work and designate sufficient coursework to provide the necessary proficiency to do research and teach in the chosen field of specialization.

Locations Offered:

Athens (Main Campus)

College / School:

Terry College of Business

600 S. Lumpkin Street Athens, GA 30605

Department:

J. M. Tull School of Accounting

Graduate Coordinator(s):

Frank Heflin

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Doctor of Philosophy (PhD) Accounting

How to apply

If you are interested in pursuing a PhD with the School of Accounting, Auditing & Taxation (UNSW Business), you will need to receive an Invitation to Apply from the School.

To receive an Invitation to Apply, you should: 1) self-assess your eligibility, and 2) then submit an Expression of Interest (EOI) . Details of what to include in your EOI can be found here .

About the Doctor of Philosophy (PhD) Accounting

UNSW Business School’s Doctor of Philosophy (PhD) in Accounting (Program code 1521) will prepare you to become a globally focused and socially engaged research leader. You’ll be joining a cohort of high-achieving research students in tackling modern-day challenges at the forefront of Accounting, working alongside leaders in the field (ranked 20 th in the world, QS Subject Rankings 2022 for Accounting and Finance ). This is your opportunity to become integrated into the UNSW Business School’s community of scholars.

You’ll first undertake rigorous coursework covering research methods and key research topics in auditing, financial accounting, and management accounting. As part of your Doctoral Program, you’ll also be involved in research projects from an early stage. This training will equip you with the skills required to identify, analyse, and solve problems in the field.

You’ll then pursue full-time research under the supervision of high-profile UNSW academics, culminating in a doctoral thesis. There will also be exciting opportunities to develop your teaching portfolio. 

Your PhD thesis will showcase your research skills and enable you to make an original contribution to the field of Accounting. While your PhD degree is geared toward preparing you for a career in academia, other career paths (e.g., consulting, government, industry, non-profit) are also enabled.

PhD program structure

Year one: master of pre-doctoral business studies (mpdbs).

Your first year of study is designed to provide a rigorous foundation to conduct independent research. You’ll learn a range of methodologies and build your communication and presentation skills. You will also work as a research assistant on research projects and start working on your own research as your skills develop. The first year will also help you to identify your potential doctoral thesis supervisors.

The MPDBS (Year One) is a fully funded program, which includes a tuition waiver and stipend for all accepted applicants. Upon completion, you’ll be awarded a Master of Pre-Doctoral Business Studies (MPDBS) degree.

The vast majority of students have historically then moved on to Year Two of our Doctoral Program with a scholarship covering tuition and a stipend. 

Year Two: Specialised Coursework & Identification of Thesis Topic

During the second year, you’ll continue to undertake advanced coursework in the Accounting stream. You’ll choose up to eight additional research courses in consultation with your supervisors and the postgraduate research coordinator, with an opportunity to take at least one course outside of your specialised discipline.

Your second year is also when you’ll identify your specific thesis topic with your supervisors. You’ll engage in literature review and research design and present your research proposal to the School at the end of the year for confirmation of the candidature.

Years Three – Four: Original Research & Your Doctoral Thesis

The final two years of the program are focused on conducting full-time research and completing your doctoral thesis. This is your opportunity to address some of the biggest challenges in Accounting and make a significant contribution to knowledge in the field. Your research will offer new critical thinking and withstand critical analysis from expert researchers in the area.

The UNSW Business School ranks 15th worldwide for Accounting and Finance.

An increasing number of PhD graduates find employment in business, government, and the non-profit sector. Nineteen of the largest ASX companies have PhD graduates on their senior executive teams.

Your PhD thesis will set you on the path to a career in a premier research institution, anywhere in the world. Throughout your research degree, you’ll also have many opportunities to develop your teaching portfolio.

Beyond academia, there is also significant demand in the private and public sectors for people with deep knowledge and sound research and analytical skills*.

Whether you’re looking to pursue a career in academia, or take your research skills out to industry, a PhD in Accounting from UNSW will get you there.

* Source:  2019 Advancing Australia’s Knowledge Economy Report

Degree type

Postgraduate Research

4 years full-time, 5-8 years part-time

Commencing terms

Term 1 – February

Program code

Delivery mode, domestic / international.

International

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Doctorate in Accounting

A doctorate in accounting is the highest degree available in the field, but it is typically pursued by those interested in conducting accounting research in academic institutions or research organizations or those interested in teaching at the postsecondary level. People who are interested in becoming Certified Public Accountants (CPAs) need to have 150 hours of college credit, which can usually be satisfied with a master’s degree in accounting or a bachelor’s degree in accounting along with a graduate certificate or additional graduate-level coursework. Students interested in specialized consulting or governmental work may benefit from an accounting PhD as well. According to the National Center for Education Statistics (NCES), nearly 550 not-for-profit schools in the US have advanced accounting programs, which include programs at the master’s, doctoral, and graduate certificate levels. 1

PhD in Accounting Learning Goals

1. understand research methods and quantitative tools..

Students should gain a strong foundation in the tools and knowledge necessary to conduct thorough research. A comprehensive understanding of research methods and processes will allow a student to complete careful, accurate work in the PhD program and beyond.

2. Contribute original research to the accounting field.

Doctoral students should pursue the subarea of accounting that interests them or explore areas of the field that still have unanswered questions. With the resources and support of the university, students can create new, original research that can add to the field of accounting.

3. Apply research to relevant issues in accounting.

The doctoral research done by students should be applicable to the accounting industry. By examining current, relevant issues, doctoral students can help move the academic accounting field forward and contribute to the industry at large.

PhD in Accounting Program Options

Doctor of Philosophy (PhD) in Accounting programs culminate with students completing specialized, original research that contributes to the accounting industry. Prior to completing a dissertation project, students take courses in advanced accounting theory and applied research methods. This degree usually takes four to seven years to complete, depending on the student’s course load and chosen research project. Most programs comprise 70-120 credit hours.

In addition to the academically-focused PhD in Accounting, the Doctor of Business Administration (DBA) is another degree choice for those interested in a doctoral degree in accounting. While there may be some overlap between the two degrees, the PhD tends to focus on research, academia, and accounting theory, while the DBA is considered a professional degree and tends to focus on making contributions to business management in practice.

Online Degree Formats

Most PhD programs are intensive, four- to seven-year-long degrees that take place on one campus. A number of universities across the country offer PhD programs where students can pursue original research in the accounting field. Due to the intensive, project-based nature of PhD research, however, most programs require students to study on campus and do not offer online PhD degrees.

Admission Requirements

Every university has different guidelines, but in general, admission to PhD programs is very competitive. Applicants must have at least a bachelor’s degree, and some schools also require a master’s degree or experience in the field. Applications usually require GMAT or GRE scores and proof of an academic background in subjects such as mathematics, statistics, and economics. Students that have taken a significant number of accounting courses or have earned bachelor’s or master’s degrees in accounting may have an advantage in the application process.

Core Concepts and Coursework

PhD program curriculum usually starts with advanced and specialized courses that students need to complete their dissertation research. These courses focus on the accounting, business, economic, statistical, and research skills needed to pursue research projects. Students may also complete teaching practicums or periodic oral or written examinations. PhD programs conclude with a student conducting original research and writing a dissertation. Though every university is different, below are some common foundational courses and seminar titles:

• Advanced Financial Reporting
• Behavioral Accounting Research
• Capital Markets Research
• Decision Models
• Doctoral Dissertation Seminars
• Econometrics
• Empirical Research
• Mathematical Modeling
• Research Methods
• Statistical Analysis

Select PhD in Accounting Programs

University of georgia.

At the Terry College of Business at the University of Georgia, students can earn a PhD in Business Administration with a concentration in Accounting. The faculty at UGA is focused on research in the field, and students can collaborate with professors doing active research. All PhD students take preparation classes such as Capital Markets Research and Math for Economists. Students then choose one of three concentrations within accounting: Financial Accounting, Taxation, or Auditing. Each concentration requires additional classes, such as specialized econometrics or statistics courses, to prepare students to do their research. During the last year of the program, students work on their doctoral dissertations. Many graduates from the PhD program go on to work at research-oriented universities or take research positions in private organizations or government.

Stanford University

The Graduate School of Business at Stanford University offers a PhD in Accounting. Students study a broad, interdisciplinary curriculum, learning skills for conducting analytical and empirical research. The program focuses on the application of economics, decision theory, and statistical analysis of accounting issues. Through a foundational series of economics, finance, and econometrics courses, students prepare to develop the framework and skills needed to conduct their original research. To be considered for admission, students need a thorough understanding of subjects such as microeconomic theory, econometrics, and mathematics, as well as some computer programming skills. This quantitative-focused PhD program does not require students to have a traditional accounting background or CPA designation.

Columbia University

Columbia University’s Business School offers a PhD in Accounting. Students gain familiarity with the research literature and conceptual foundations in the accounting field. In courses such as Accounting Theory, Economic Analysis, Mathematical Methods, and Empirical Research in Accounting, students learn concepts and research skills applicable to their own original research. The curriculum includes doctoral seminars, research projects, and peer and faculty reviews of current research. Students choose between financial accounting, managerial accounting, and auditing as the focus of their dissertation research. All doctoral students participate in the Burton Conference at Columbia, which is a series of peer-evaluated workshop sessions with accounting scholars from other institutions.

Jobs with a PhD in Accounting

Many graduates from PhD in Accounting programs go on to work in research-oriented positions in academia, research institutions, or government. Graduates may also find work in consulting or public policy. Some potential positions for those with PhD in Accounting degrees include:

• College or university professor
• Financial analyst
• Public policy researcher

Frequently Asked Questions

Do i need a phd to become a cpa.

In general, CPA requirements can be fulfilled by a master’s degree or with a bachelor’s degree in accounting along with additional accounting coursework or an accounting certificate. A PhD is not required to become a CPA in any state, though it may satisfy CPA state educational requirements. However, it should be noted that most PhD program curricula do not focus on preparing students for the CPA certification, but instead focus on a student’s research dissertation.

How much can I make with a PhD in Accounting?

Postsecondary teachers of business earn an average annual salary of $87,200, and this salary can vary depending on the academic institution as well as the specialization and experience level of the professor. 2 Postsecondary business teacher positions are projected to grow by 14.7% through 2028, much faster than the average profession. 3

What can I do with a PhD in Accounting?

A doctoral accounting degree is most commonly sought by those interested in doing research in the accounting field. Graduates may go on to work as professors, researchers, or consultants.

Can I get certified with a PhD in Accounting?

Some PhD students who have previously worked in the accounting field may already have professional designations such as Certified Public Accountant (CPA) or Chartered Financial Analyst (CFA). Professional certifications may be helpful for graduates who want to go into consulting work, and the PhD curriculum may prepare students without certifications to sit for these licensure examinations. However, many doctoral accounting programs do not require certification, as accounting research relies more on quantitative and modeling skills. In addition, a professional accounting designation may not be necessary to pursue academic or research positions. In summary, depending on a student’s career interests and work experience, accounting certification may or may not be necessary.

How long does it take to complete a PhD in Accounting?

The PhD program length depends on the university, but most universities range from four to seven years. Students’ progress depends on their course load, chosen research subject, and academic or professional obligations.

What is the difference between a PhD in Accounting and a DBA in Accounting?

Another option for students who are interested in a doctorate of accounting degree is the Doctor of Business Administration (DBA). Essentially, while a PhD is academically-focused, the DBA is practice-focused. DBA graduates are more interested in changing the industry of business than they are in theoretical business research and academia. Before making a decision on which type of doctoral degree in accounting you wish to pursue, you should carefully consider your career goals and look for programs that will support those goals.

Are PhD students required to teach classes?

Some universities require students to complete teaching practicums in the accounting field. These teaching commitments can range from one course during the program to multiple courses every semester. For students interested in academia, teaching undergraduate and graduate classes can provide work experience. Applicants should research programs and talk to faculty to find a program that best matches their interests and goals.

References: 1. National Center for Education Statistics College Navigator: https://nces.ed.gov/collegenavigator/ 2. Bureau of Labor Statistics, Occupational Outlook Handbook, May 2019 Postsecondary Teachers: https://www.bls.gov/ooh/education-training-and-library/postsecondary-teachers.htm#tab-5 3. Projections Central, Long Term Occupational Projections: https://projectionscentral.org/Projections/LongTerm

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Research and collaboration are at the heart of the UBC Business Administration in Accounting PhD program. Here, you will be equipped with the in-depth knowledge, communication skills, and immersive research capabilities you’ll need to be at the forefront of your discipline.

Right from the outset of the program, you will receive individualized attention, guidance, and mentorship from our faculty. Not only will they enrich your knowledge and build your skillset, our faculty will be your support network as you as you integrate yourself into a vibrant academic community.

For specific program requirements, please refer to the departmental program website

What makes the program unique?

The research faculty in Accounting publish in the top journals in the field, and engage in empirical research in financial accounting, auditing and taxation. Our program draws effectively on strong research faculty in other fields, including finance, economics, policy analysis, and management science. Of particular importance are the variety of research workshops held each week which expose students to current research by leading researchers from UBC and other universities in accounting and the related fields.

The program attracts some of the world’s sharpest, most curious minds who, over the course of the program, sharpen their skills and deepen their knowledge. Upon graduating, you will:

• Have in-depth knowledge of the process of scientific discovery and the Philosophy of Science (epistemology), which you will be able to apply to your research discipline.
• Be a skilled communicator with the ability to share your knowledge and expertise effectively with a variety of audiences. You will be able to present your findings at a research seminar or a conference, to teach a complete course effectively, and be able to publish in the academic genre of your discipline.
• Have the appropriate analytical research foundation for your chosen area of specialization, and you will be able to apply your analytical knowledge and skills to research problems in that area.
• Have an in-depth understanding of leading research within your chosen area of specialization, and you will be able to enrich and advance that body of knowledge through deep analysis and synthesis of research problems and findings.

Program Structure

Students are required to take a cross-divisional course in research methods, a course in teaching methods, and the following four courses in the accounting division.:

• COMM 651 Analysis of Accounting Information in Markets. An examination of theoretical research into the role of public accounting information in capital markets and its relation to market prices, and the impact and disclosure of private investor and private management information.
• COMM 657 Empirical Methods in Accounting Research. An introduction to empirical accounting research, emphasizing the use of theoretical arguments in developing testable hypotheses, econometric methodologies used to address accounting research problems and data issues that arise in testing hypotheses.
• COMM 658 Research Workshop in Accounting. Discussion of accounting research presented by faculty and PhD students from UBC and other universities.
• COMM 659 Advanced Topics in Empirical Accounting Research. A selection of special topics in accounting research.  The exact topics covered depend on the research expertise of the faculty members teaching the course in any given year.

You select your remaining coursework from other divisions and departments such as Finance, Economics and Mathematics, with the guidance of the PhD advisor.

You begin active research in the first year of your program by completing a summer research project. Most students write their comprehensive examination after their second year of course-work and spend the remainder of the program working on their dissertation research.

Quick Facts

Program enquiries, admission information & requirements, 1) check eligibility, minimum academic requirements.

The Faculty of Graduate and Postdoctoral Studies establishes the minimum admission requirements common to all applicants, usually a minimum overall average in the B+ range (76% at UBC). The graduate program that you are applying to may have additional requirements. Please review the specific requirements for applicants with credentials from institutions in:

• Canada or the United States
• International countries other than the United States

Each program may set higher academic minimum requirements. Please review the program website carefully to understand the program requirements. Meeting the minimum requirements does not guarantee admission as it is a competitive process.

English Language Test

Applicants from a university outside Canada in which English is not the primary language of instruction must provide results of an English language proficiency examination as part of their application. Tests must have been taken within the last 24 months at the time of submission of your application.

Minimum requirements for the two most common English language proficiency tests to apply to this program are listed below:

TOEFL: Test of English as a Foreign Language - internet-based

Overall score requirement : 100

IELTS: International English Language Testing System

Overall score requirement : 7.0

Other Test Scores

Some programs require additional test scores such as the Graduate Record Examination (GRE) or the Graduate Management Test (GMAT). The requirements for this program are:

The GRE or a comparable test is required. Please check the program website.

Prior degree, course and other requirements

Course requirements.

Most students have had prior studies in accounting, but some have entered into the program with backgrounds primarily in finance, economics, or mathematics and then developed their understanding of accounting by taking appropriate undergraduate or Masters' courses in accounting. 

2) Meet Deadlines

September 2025 intake, application open date, canadian applicants, international applicants, deadline explanations.

Deadline to submit online application. No changes can be made to the application after submission.

Deadline to upload scans of official transcripts through the applicant portal in support of a submitted application. Information for accessing the applicant portal will be provided after submitting an online application for admission.

Deadline for the referees identified in the application for admission to submit references. See Letters of Reference for more information.

3) Prepare Application

Transcripts.

All applicants have to submit transcripts from all past post-secondary study. Document submission requirements depend on whether your institution of study is within Canada or outside of Canada.

Letters of Reference

A minimum of three references are required for application to graduate programs at UBC. References should be requested from individuals who are prepared to provide a report on your academic ability and qualifications.

Statement of Interest

Many programs require a statement of interest , sometimes called a "statement of intent", "description of research interests" or something similar.

• Supervision

Students in research-based programs usually require a faculty member to function as their thesis supervisor. Please follow the instructions provided by each program whether applicants should contact faculty members.

Instructions regarding thesis supervisor contact for Doctor of Philosophy in Business Administration in Accounting (PhD)

Citizenship verification.

Permanent Residents of Canada must provide a clear photocopy of both sides of the Permanent Resident card.

4) Apply Online

All applicants must complete an online application form and pay the application fee to be considered for admission to UBC.

Tuition & Financial Support

Financial Support

Applicants to UBC have access to a variety of funding options, including merit-based (i.e. based on your academic performance) and need-based (i.e. based on your financial situation) opportunities.

Program Funding Packages

We provide a financial package that includes tuition plus $30,000 per year for the first five years of the PhD Program.

Average Funding

• 3 students received Research Assistantships. Average RA funding based on 3 students was $15,718.
• 1 student received Academic Assistantships valued at $2,400.
• 3 students received internal awards. Average internal award funding based on 3 students was $19,606.

Scholarships & awards (merit-based funding)

All applicants are encouraged to review the awards listing to identify potential opportunities to fund their graduate education. The database lists merit-based scholarships and awards and allows for filtering by various criteria, such as domestic vs. international or degree level.

Graduate Research Assistantships (GRA)

Many professors are able to provide Research Assistantships (GRA) from their research grants to support full-time graduate students studying under their supervision. The duties constitute part of the student's graduate degree requirements. A Graduate Research Assistantship is considered a form of fellowship for a period of graduate study and is therefore not covered by a collective agreement. Stipends vary widely, and are dependent on the field of study and the type of research grant from which the assistantship is being funded.

Graduate Teaching Assistantships (GTA)

Graduate programs may have Teaching Assistantships available for registered full-time graduate students. Full teaching assistantships involve 12 hours work per week in preparation, lecturing, or laboratory instruction although many graduate programs offer partial TA appointments at less than 12 hours per week. Teaching assistantship rates are set by collective bargaining between the University and the Teaching Assistants' Union .

Graduate Academic Assistantships (GAA)

Academic Assistantships are employment opportunities to perform work that is relevant to the university or to an individual faculty member, but not to support the student’s graduate research and thesis. Wages are considered regular earnings and when paid monthly, include vacation pay.

Financial aid (need-based funding)

Canadian and US applicants may qualify for governmental loans to finance their studies. Please review eligibility and types of loans .

All students may be able to access private sector or bank loans.

Foreign government scholarships

Many foreign governments provide support to their citizens in pursuing education abroad. International applicants should check the various governmental resources in their home country, such as the Department of Education, for available scholarships.

Working while studying

The possibility to pursue work to supplement income may depend on the demands the program has on students. It should be carefully weighed if work leads to prolonged program durations or whether work placements can be meaningfully embedded into a program.

International students enrolled as full-time students with a valid study permit can work on campus for unlimited hours and work off-campus for no more than 20 hours a week.

A good starting point to explore student jobs is the UBC Work Learn program or a Co-Op placement .

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Students with taxable income in Canada may be able to claim federal or provincial tax credits.

Canadian residents with RRSP accounts may be able to use the Lifelong Learning Plan (LLP) which allows students to withdraw amounts from their registered retirement savings plan (RRSPs) to finance full-time training or education for themselves or their partner.

Please review Filing taxes in Canada on the student services website for more information.

Cost Estimator

Applicants have access to the cost estimator to develop a financial plan that takes into account various income sources and expenses.

Career Outcomes

102 students graduated between 2005 and 2013. Of these, career information was obtained for 100 alumni (based on research conducted between Feb-May 2016):

Sample Employers in Higher Education

Sample employers outside higher education, sample job titles outside higher education, phd career outcome survey, career options.

UBC's PhD program in Accounting has a reputation for producing strong researchers. Recent graduates from the program have been placed in schools including Boston College, Purdue University, University of Hong Kong, University of Toronto, University of Alberta, Brock University and Queen's University.

Enrolment, Duration & Other Stats

These statistics show data for the Doctor of Philosophy in Business Administration in Accounting (PhD). Data are separated for each degree program combination. You may view data for other degree options in the respective program profile.

ENROLMENT DATA

• Research Supervisors

This list shows faculty members with full supervisory privileges who are affiliated with this program. It is not a comprehensive list of all potential supervisors as faculty from other programs or faculty members without full supervisory privileges can request approvals to supervise graduate students in this program.

• Cavusoglu, Hasan (IT investment, information security, value of information technology, online product differentiation, information system security, Economics & sustainability, Management Information Systems)
• Cenfetelli, Ronald Timothy (Human computer interaction, E-Business, IT-mediated customer service, Negative aspects of technology, Structural equation modeling, Survey research techniques, Multi-level modeling)
• Chamberlain, Sandra (Accounting and the economics of, Valuation of publicly traded firms using accounting information, Accounting and contracting, Earnings quality, Accounting for Financial Institutions)
• Chawla, Muskan
• D Adduzio, Jenna (Voluntary and mandatory disclosures; Regulatory and standard setting issues; Disclosure materiality)
• Lee, Gene (Economics and business administration; Management information systems; Applied Machine Learning; Business Analytics; Computer Science and Statistics; Cybersecurity; Information Systems; Mobile Ecosystem; Social Media Analysis; Text Mining)
• Lo, Kin (financial reports; financial disclosures; financial statements; accounting; stock options; executive compensation; auditing; stock valuation; securities regulation; tax planning; tax policy, Empirical research in financial accounting and reporting, Investigating the motives and effects of voluntary disclosures, The effects of alternative regulated reporting regimes, Refinement of accounting research methodology, Examining the role of accounting in equity valuation)
• Lundholm, Russell (Financial statement analysis )
• Nan, Ning (Economics and business administration; Management information systems; blockchain governance; complex adaptive systems; digital business; evolvable information systems; Information Systems; Management; online community)
• Swanson, David (Finance; Economics of Regulation; Political Economics; SEC; Securities Litigation)
• Vijayaraghavan, Rajesh (Accounting and risk management in financial institutions, Disclosure, Corporate governance and performance measurement, Corporate Finance, Applications of machine learning)
• Yan, Han (Accounting; Financial economics; Banking; Climate Finance; Voluntary Disclosure; Earnings Quality; Reduced Form and Structural Estimation)
• Yeung, Ira (Voluntary Disclosure; Information Quality; Financial Institutions)
• Zhang, Jenny Li (Accounting; Economics and business administration; Management information systems; Finance and Accounting; Financial reporting, corporate disclosure, restatements, pension)
• Zheng, Xin (SEC Enforcement, Securities Litigation, Auditing, Fraud, Regulation, Financial Reporting)

Doctoral Citations

Sample Thesis Submissions

• Climate-linked pay and supply chain management

Related Programs

Same academic unit.

• Doctor of Philosophy in Business Administration in Finance (PhD)
• Doctor of Philosophy in Business Administration in Management Information Systems (PhD)
• Doctor of Philosophy in Business Administration in Management Science (PhD)
• Doctor of Philosophy in Business Administration in Marketing and Behavioural Science (PhD)
• Doctor of Philosophy in Business Administration in Organizational Behaviour (PhD)
• Doctor of Philosophy in Business Administration in Strategy and Business Economics (PhD)
• Doctor of Philosophy in Business Administration in Transportation and Logistics (PhD)
• Doctor of Philosophy in Business Administration in Urban Land Economics (PhD)
• Master of Business Administration (MBA)
• Master of Business Analytics (MBAN)
• Master of Management (MM)
• Master of Science in Business Administration in Finance (MSCB)
• Master of Science in Business Administration in Management Information Systems (MSCB)
• Master of Science in Business Administration in Transportation and Logistics (MSCB)
• Professional Master of Business Administration (PMBA)

Further Information

Specialization.

Within accounting faculty engage in empirical research in financial accounting, auditing, and taxation.

UBC Calendar

Program website, faculty overview, academic unit, program identifier, classification, social media channels, supervisor search.

Departments/Programs may update graduate degree program details through the Faculty & Staff portal. To update contact details for application inquiries, please use this form .

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Types of Business Master’s Degrees: Deciding on Graduate Programs That Match Your Goals

Reviewed by David Krug David Krug is a seasoned expert with 20 years in educational technology (EdTech). His career spans the pivotal years of technology integration in education, where he has played a key role in advancing student-centric learning solutions. David's expertise lies in marrying technological innovation with pedagogical effectiveness, making him a valuable asset in transforming educational experiences. As an advisor for enrollment startups, David provides strategic guidance, helping these companies navigate the complexities of the education sector. His insights are crucial in developing impactful and sustainable enrollment strategies.

Updated: September 6, 2024 , Reading time: 9 minutes

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Introduction to Master’s in Business Degrees

If you want to make a swift entry into the business industry, you should consider earning a master’s in business.

There are several types of master’s degrees in business, each having its own unique focus and potential career pathways. For instance, a master’s in business management gives you the essential skills and knowledge needed to succeed in management roles. It helps you think strategically, lead effectively, and understand the industry better, making you a strong candidate for top jobs and advancing your career.

With so many options available, how do you decide which is right?

When considering a business master’s degree, align your choices with your career goals. We will have a quick rundown of the most common types of business master’s programs to help you make an informed decision.

Types of Master of Business Degrees

The most commonly pursued types of master’s in business degrees found in a business school:

Master of Business Administration

Masters in business management, master in finance, master in marketing, master of accounting, master of science in supply chain management, master of international business, master of business analytics.

These programs are vast and varied. Each school will have a different curriculum and approach to teaching master’s degree programs, but generally, these degrees cater to different career goals and industries. Here’s a brief overview of each type:

The Master of Business Administration (MBA) is, globally, the most sought-after business degree worldwide. The latest Graduate Management Admission Council report shows over 44% of the total business school candidates in 2023 are eyeing an MBA. The GMAC data also show MBA grads make up almost 40% of C-suite executives.

MBA programs are vast. While mainly focusing on management, business, and entrepreneurship , students can also pursue finance, risk management, supply chain management, and more specializations.

The MBA, however, is one of the most difficult business master’s degrees. Here are the top business schools offering the best Master of Business Administration degree programs in the country:

The Master’s Degree in Business Management and the MBA have overlapping elements, particularly in their focus on management principles and leadership skills. However, they also have distinct differences in their objectives and target audiences.

This program usually has a more focused curriculum centered on management principles and practices. It is designed to provide in-depth knowledge of management theories, organizational behavior, and strategic planning.

The program is typically less broad than an MBA and may not offer the same level of specialization, and it’s usually pursued by individuals early in their careers.

Here are some of the top masters in business management schools:

A Master of Finance (MF) degree is ideal for students focused on finance . It offers comprehensive courses in financial theory, mathematics, quantitative finance, and related areas.

MF programs typically do not require prior work experience, making them popular among younger students. However, graduates of these programs are known to earn less than MBA graduates.

If you want to enter the world of finance swiftly, consider enrolling in the top business schools for an MF degree. These schools are known for their intensive curriculum and network that helps students access career opportunities and industry connections.

While a master’s degree isn’t usually required for marketing jobs, having one can make graduates stand out as more qualified and knowledgeable candidates.

A master’s degree in marketing focuses on consumer behavior , market research, and strategies for digital messaging.

These programs usually offer specializations, including online marketing technology, business sustainability, contemporary marketing practice, customer insight, digital landscape, innovation and new product development, marketing consultancy, marketing strategy, and relationship marketing.

Here are some of the top schools for business graduate degree programs in marketing:

A Master of Accounting (MAcc) degree is tailored for those aiming to advance their careers in accounting or attain CPA certification. This program provides in-depth knowledge of accounting principles, auditing, taxation, and financial reporting.

It often includes preparation for the CPA exams and is suited for individuals looking to specialize in accounting without pursuing a broader management role.

The MAcc is a highly specialized degree , usually pursued by those already in the accounting field or with a strong undergraduate background in accounting. Here are some leading institutions offering top Master of Accounting programs:

Those who want to focus on the strategies, logistics, and technologies involved in the global supply chain should consider pursuing a Master of Science in Supply Chain Management . It covers areas such as procurement, operations, and supply chain analytics.

This program is designed for individuals looking to enter or advance in logistics, operations management, and supply chain optimization roles.

Top programs offer rigorous coursework combined with practical, hands-on experience. Here are some of the top schools offering an MS in Supply Chain Management:

A Master of International Business (MIB)  covers international trade , global marketing, cross-cultural management, and international finance, preparing students for careers that require an understanding of international markets and global business strategies.

The MIB is ideal for individuals who aim to work in multinational companies or organizations with a global footprint. Here are some of the top programs for a Master of International Business:

With the growing importance of data in business strategy, the Master of Business Analytics (MSBA) has become a very in-demand degree . The MSBA allows students to focus on data analysis, statistical methods, and data-driven decision-making in business contexts.

The program equips students with practical skills in data mining, predictive modeling, and data visualization, preparing them to leverage data to solve complex business problems in the real world.

Here are some of the top schools offering a Master of Business Analytics:

Choosing the Master’s of Business Degree For Your Goals

Each master’s degree in business is valuable ; however, the value and return on investment will still vary depending on the individual’s interests and goals.

For instance, someone pursuing finance may not find the same value in a Master of Marketing as someone aiming to work in the marketing industry. The key is to align your choice with your career objectives and how each program’s unique offerings match your professional aspirations.

Here are quick considerations when choosing a master’s degree in business:

• Master of Business Administration: For aspiring leaders, entrepreneurs, or those seeking to switch careers into management roles.
• Masters in Business Management: For early-career professionals or those seeking specialized management skills.
• Master in Finance: For individuals passionate about financial markets and investment strategies.
• Master in Marketing: For those interested in consumer behavior and strategic marketing.
• Master of Accounting: For individuals seeking advanced knowledge in accounting and CPA certification.
• Master of Science – Supply Chain Management: For those focused on logistics, procurement, and supply chain optimization.
• Master of International Business: For those interested in global markets and cross-cultural management.
• Master of Business Analytics: For those passionate about data-driven decision-making, analysis, information technology, and how it can be applied to the business industry.

Beyond career goals and industry fit, you must consider the program’s networking opportunities.

Have you ever heard the saying, “In business, it’s not about what you know; it’s who you know?” While a college degree is valuable, a vast network and strong connections can significantly enhance your career prospects.

When choosing a master’s degree in business, considering the reputation of the program and the networking opportunities it offers is crucial for leveraging these advantages.

Master’s in business degrees are important to climb the corporate ladder. Take it from these successful graduates.

• “My MBA from Harvard Business School was pivotal in my career. The rigorous training in organizational dynamics enabled me to effectively leverage the power of large companies like Google and Facebook. It transformed my initial desire to make a tangible impact into a reality, allowing me to drive significant change at major tech companies and beyond.” — Sheryl Sandberg
• “Graduating with an MBA from Duke University gave me the foundation to excel in the corporate world, but my leap of faith in joining Apple truly defined my career. The decision to move from Compaq to Apple wasn’t purely logical, but a vision of potential and innovation guided it. That intuition paid off as we turned Apple into one of the most successful companies in the world.” — Tim Cook
• “My MBA from American University’s Kogod School of Business was instrumental in my transition from banking to global development. It gave me the strategic and management skills to lead impactful initiatives. At Save the Children, I’ve applied these skills to help reach millions of children worldwide, proving that with the right tools, you can make a profound difference.” — Carlos Carrazana.

Key Takeaways

A business degree can significantly advance your career by giving you important skills and connections. However, its value depends on how well it matches your career goals. You cannot feel successful by earning an MBA in general business if your main aim is to succeed as a CPA.

When deciding which master’s in business degree to pursue, always consider your career goals . Ask yourself these two questions:

• What specific skills and knowledge do I need to achieve my career objectives?
• What career opportunities and connections does this program provide?

Reflecting on these questions can help you choose a business degree that truly supports your ambitions and will set you up for long-term success.

Additional Resources:

• Best Master’s in Business Administration (MBA) Grad School Programs
• Best Online Master’s of Business Graduate Schools
• Best Online Master’s of Business Administration Graduate Schools

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