To ensure proper preparation for an academic
career, the student's program of study is designed to
develop necessary skills in research and teaching. Several
components comprise the program of study, to include courses
offered in the Department of Accountancy, the Weatherhead
School of Management, and the University. The student's
background, aptitudes and interests will be considered
in designing a program of study.
All students must incorporate into the program
of study the following (beyond the Master of Accountancy
or MBA equivalency minimum):
1. A minimum
of four research methods courses (12 hours), including
at least one course in linear algebra and calculus,
one course in research theory, one course in advanced
statistics, and one research project course in which
the student completes independent research under the
supervision of a faculty member.
2. A minimum of five accountancy-related courses (15
hours) at the 500 level or above. 400 level courses
are permissible as approved by the Accountancy Doctoral
Program Coordinator. Normally, this must include Advanced
Corporate Finance (BAFI 440), which is counted as three
hours toward satisfaction of this requirement. Two Accountancy
seminars are also required: The Development of Accounting
Thought, and Contemporary Accounting Research. Other
courses may be developed to meet the individual student’s
program needs.
3. A minimum of two one-hour research practicums. These
are completed consecutively and consist of a semester
of assisting a faculty member in a current research
project.
4. A minimum of four courses (12 hours) from a supporting
area, determined by the student in conjunction with
the Accountancy Doctoral Program Coordinator. Supporting
areas might include related disciplines in the Weatherhead
School, such as economics, finance, information systems,
organizational behavior, and operations research. Areas
within the University include psychology, philosophy,
and history. Supporting areas do not necessarily need
to be comprised of coursework in a single, functional
department, but may be constituted by logically related
courses across more than one department.
These requirements
may be modified in ways that improve the student’s
overall education, when agreed in writing by both the
Accountancy Doctoral Program Coordinator and the student.
Students will sit for written and oral general examinations
following completion of all coursework, except that the
research project course need not be completed at the time
of the examinations. The examinations will evaluate the
students’ knowledge of their coursework domain and
their readiness for undertaking a dissertation. Generally,
the oral examination follows the written examination and
should be completed within ten days of the written examination.
Students successfully completing these examinations are
advanced to candidacy.
Students will then undertake a thesis consisting of original,
independent research under the supervision of a committee
chair from the Department of Accountancy, at least two
other tenure-track faculty from the Department of Accountancy,
and at least one tenure-track faculty member from outside
the Department of Accountancy. Changes in committee member
requirements may be made to accommodate student special
circumstances, when agreed in writing by both the Accountancy
Doctoral Program Coordinator and the student.
An acceptable program of study thus consists of a minimum
of 41 credit hours of coursework, successful completion
of general examinations, and a dissertation requirement
of 18 credit hours. Students should anticipate three to
five years of work beyond the Master’s level to
complete these requirements.
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