what is phd in accounting

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Accounting & Management

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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.

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?

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]

Explore Stern PhD

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• MBA Programs
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• Dissertation Areas and Joint PhD Programs
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• 100 Years of Pioneering Research
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• 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!

• Doctoral Programs

The PhD specialization in Accounting prepares students to become accounting scholars engaged in research and teaching at the highest levels in the general areas of financial information and contracting within and across organizations. 

Yale SOM’s specialization in accounting is designed to develop strong theoretical and empirical skills. There is a heavy emphasis on original research to form a base for sustained scholarship. Co-authored research, with both faculty and fellow PhD students, is encouraged and supported.

Yale’s accounting program is small (matriculating one to two students each year), and involves informal and spontaneous frequent interactions with faculty. The program maintains a 1:1 faculty-to-student ratio. Students interact with emerging research in a host of ways, from conferences held on campus to weekly seminars where faculty and fellow PhD students present and discuss their work.

Candidates tend to pursue a broad range of research interests, helped by courses in accounting as well as in various areas of management, Department of Economics, Yale Law School, and other parts of the University. They develop fruitful relationships with other Ph.d. students, especially from the Finance PhD program.

Examples of research submitted as dissertations by students in the program:

• Intended Benefits and Unintended Consequences of Improved Performance Disclosure
• Asymmetric Inefficiency in Market Response to Non-earnings 8-K Information
• Real Earnings Management in Nonprofit Organizations
• How Does More Frequent Reporting Reduce Information Asymmetry?
• Real Earnings Management in the Financial Industry
• Accruals and price crashes
• Customer-base concentration: Implications for firm performance and capital markets
• The Treatment of Special Items in Determining CEO Cash Compensation
• Strategic Decentralization, Bargaining, and Transfer Pricing in Supply Chain Efficiency
• Keynesian Beauty Contest, Accounting Disclosure, and Market Efficiency
• Labor Unions and Management’s Incentive to Signal Declining Profitability
• Investor Expectations, Earnings Management, and Asset Prices
• Limiting Outside Directors' Liability through Charter Provisions: An Empirical Analysis
• Nickels Not Pennies: Explanations and Implications of Granularity in Analysts’ EPS Forecasts
• Auditor’s Pre-Negotiation Information, Accuracy of Financial Reports and Consulting Services
• Taxes, Debt, and Firm Value: New Evidence

Examples of research co-authored with faculty and other students:

Publications.

• Management of reported and forecast EPS, investor responses, and research implications (Management Science
• Placebo Tests of Conditional Conservatism (The Accounting Review)
• Orphans Deserve Attention: Financial Reporting in the Missing Months When Corporations Change Fiscal Year (The Accounting Review)
• Why do EPS forecast error and dispersion not vary with scale? Implications for analyst and managerial behavior (Journal of Accounting Research)
• More Evidence of Bias in the Differential Timeliness Measure of Conditional Conservatism (The Accounting Review)
• The Effect of Litigation Risk on Management Earnings Forecasts (Contemporary Accounting Research)
• Friction in Related Party Trade when a Rival is also a Customer (Management Science)
• The Joint Determination of Audit Fees, Non-audit Fees and Abnormal Accruals (Review of Quantitative Finance and Accounting)

Working Papers

• Rethinking Determinants of Trading Volume at Earnings Announcements
• Auditor Change Disclosures as Signals of Earnings Management and Risk
• Individual Investor Overextrapolation
• The Value and Information Effects of Initial Loan Contract Strictness
• The Information Quality Effect of Accruals-Based Benchmark Beating: Evidence from the CDS Market
• On the Contemporaneous Reporting of Income Increasing and Income Decreasing Special Items: Initial Evidence
• Conditional conservatism: the case of goodwill impairments under SFAS 142
• The power of firm fundamentals in explaining stock returns

• Youth Program
• Wharton Online

Wharton’s doctoral program in Accounting takes a multidisciplinary approach (including economics, operations management, and statistics) to meet the needs of today’s complex markets, integrating finance and economics with broader perspectives on organizational issues and the corporate regulatory environment.

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

Close working relationships with faculty members provide an excellent learning experience while at Wharton and can continue throughout the student’s career. Our program provides students with opportunities to interact with faculty and get started on relevant research early in the program. Required research elements include the accounting workshop colloquium, the first-year research assistantship, and the first and second year summer research papers.

For more information on courses and sample plan of study, please visit the University Graduate Catalog .

Get the Details.

Visit the Accounting Department website for details on program requirements and courses. Read faculty and student research and bios to see what you can do with an Accounting PhD.

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PhD in Accounting: Help Fill a Shortage of Accountant Professors

You may not have known there is a doctoral-level degree in accounting. However, there are doctoral degrees in most fields, giving you the option to pursue the highest possible degree level in your academic area of study, including a PhD in Accounting. Accounting is a complex field that is often offered as a major or an area of focus in business school. Most students who pursue a Master’s Degrere in Accounting are already accountants with experience in public accounting and research. They may also be experienced business professionals with a master’s degree in the business world, such as a master of business administration (MBA). 

This is a competitive doctoral-level degree for talented accountants who are truly passionate about pursuing a career in accounting research, consulting, or teaching.

Find your bootcamp match

What is accounting.

Most people think of accountants as the people who do their taxes. Though some accountants, tax accountants, do spend their time helping individuals and corporations with their taxes, accounting goes far beyond these tax-related duties. The accounting field is actually a growing and highly in-demand academic field. Accounting focuses on recording financial transactions and sorting and summarizing them into reports and analyses. Academic accounting is a field that incorporates related subfields like econometrics, statistics, finance, and theory. 

Why Get a PhD in Accounting?

A PhD in Accounting is an excellent degree choice if you are truly committed to the field of accounting and interested in accounting theory. This is because accounting research is often theoretical in nature and like accounting, requires strong analytical and mathematical abilities.  Accounting doctoral students are interested in pursuing theoretical concepts of accounting and applying them to real markets. Some of the country’s best business schools offer master’s degree programs in accounting.

If such a program sounds interesting to you, read on for more information on what you can expect as a PhD accounting student. 

PhD in Accounting Components

Before considering specific programs in-depth, it’s a good idea to look into what most programs require and include. These are competitive, advanced-level degree programs for strong and dedicated students. Each program will have a slightly different set of curriculum requirements and may have different concentration offerings. Here is a general summary of what you should expect.

Application Requirements

When applying to any PhD program, students typically start their search process by researching program faculty members. This is because PhD programs are so rooted in the doctoral thesis, which requires extensive 1:1 advising and mentorship from an academic advisor and faculty members.  One of the most important aspects of your application is a proven academic track record in accounting, math, economics, and finance. Programs require bachelor’s degrees, at a minimum. If you have a Master’s Degree in Accounting and/or are a certified public accountant, you will be a more competitive applicant. Several years of work experience in the field can really help applicants gain entry to their desired program.

Applicants will also be required to submit GRE or GMAT exam scores. Because many doctoral accounting programs are run through business schools, the GMAT is sometimes required.

PhD in Accounting Curriculum

Most universities offer doctoral programs in accounting through their schools of business. For example, one of the best-known programs of its kind is part of Stanford University’s Graduate School of Business.  PhD programs in accounting can take approximately four to seven years to complete, depending on your thesis project and its time requirements. Programs start with foundational coursework that prepares students for the final years of dissertation work. Here are some common courses accounting students can expect to see at the PhD level:

• Research Methods
• Capital Market Research
• Statistical Analysis 
• Quantitative Methods for Accounting
• Econometrics
• Managerial Accounting
• Theories in Accounting

Most PhD programs prepare students for careers as academics, accounting professors, and expert consultants. For this reason, most programs require that students complete teaching practicums as part of the degree process. Students take the important core accounting classes, they develop as researchers, and they learn how to teach.

Concentrations and Dissertations for an Accounting PhD

You will likely choose an accounting concentration within your doctoral program. Some common concentrations are:

• Public Accounting
• Forensic Accounting
• Accounting Information Systems

Regardless of the concentration you choose, you will pursue a major research project as a doctoral student. This research project is commonly called a doctoral dissertation. It is the culmination of several years of research under the mentorship of a faculty advisor. 

It typically results in a published paper and possibly in presentations at conferences and professional organizations. For academics in colleges and universities in the United States, the doctoral dissertation is the first major opportunity to embark on a publishable, in-depth research project. 

Top PhD in Accounting Programs

You should now have a better understanding now of what an accounting PhD entails. Therefore, let’s now take a look at some specific programs. It’s important to note that there is no shortage of programs. In fact, there are 536 different doctoral programs in accounting in the US alone. That said, some programs are much stronger and more competitive than others. 

Below is a list of some of the best PhD accounting programs in the United States. 

Stanford University

The PhD in Accounting at Stanford in Palo Alto, California, is one of the strongest programs in the country. The program requires students to enter with a solid academic foundation in microeconomic theory, econometrics, and math. It also requires students to have basic computer programming skills in programs like STATA, Python, and SAS. After a couple of years of initial coursework, students move on to practicum experiences in teaching and researching before focusing on their dissertation work. 

University of Pennsylvania

The Wharton School, the University of Pennsylvania’s school of business, offers a top-notch program that focuses on analytics. Graduates of the program are prepared to dedicate their academic and professional careers to financial and economic research. 

The University of Michigan at Ann Arbor

Michigan’s flagship state institution offers an extremely competitive PhD program in accounting, only accepting one to three applicants per year. Students can expect to be fully funded for five years and complete the program in as much time. Students can also expect to spend their first two years on focused research into investor relations, managerial investments, and cash holding. 

University of Chicago

The University of Chicago’s Booth School of Business and the Accounting Research Center host this exclusive PhD program in accounting. This program is all about flexibility, allowing its students to cater their program according to their interest in an array of different specializations. Courses offered include econometrics, price theory, finance, and economic modeling. This program consistently produces top graduates who go on to become experts in the field. 

The University of Texas at Austin

Out of all of the programs listed here, the McCombs School of Business at the University of Texas offers, by some accounts, offers the top PhD in Accounting program in the country. According to the Public Accounting Report of 2019, it is the #1 program in the nation. 

The Texas McCombs PhD, as the program is officially called, stands apart with distinguished faculty and extremely rigorous preparation for academic life. The program prepares students by helping them develop their research and writing skills and by making them highly competitive when entering the job market or the academic world of accounting. 

Career Outlook With a PhD in Accounting

There is a shortage of accounting professors in the US. This is great news for someone considering the terminal degree in accounting: a doctoral degree. With a PhD in Accounting, you can help fill this shortage and you will be in high demand.  Actually, some students who would have typically stopped their studies with a Master’s Degree in Accounting have decided to continue on to a PhD in Accounting because of the job security the degree offers. Universities need to fill vacancies for accounting professors. This also means that they are willing to pay higher-than-average business faculty salaries to hire and retain accounting professors. The average starting salary for accounting professors under the age of 45 is $101,000.

According to the Bureau of Labor Statistics, the overall accounting field is predicted to see faster-than-average growth between 2019 and 2029.

Should You Get Your PhD in Accounting?

The career outlook alone should be enough to help you answer this question. The answer to this question might be yes, if:

• You are passionate about accounting and accounting theory
• You have a Bachelor’s Degree in Accounting or a related field
• You have some professional experience in the accounting or finance sector
• You are interested in being a university professor in accounting
• You love research

With excellent job security and very comfortable pay, accounting professors can enjoy successful careers. If you’re excited about pursuing this career track, use this article as a guide to launch your PhD in Accounting program research. 

About us: Career Karma is a platform designed to help job seekers find, research, and connect with job training programs to advance their careers. Learn about the CK publication .

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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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Primarily for accountants and aspiring accountants to learn about and discuss their career choice. Advice and questions welcome.

Anyone have a PhD in Accounting?

I just graduated with a bachelor's degree in accounting and have some experience auditing from my internships. I am seriously considering getting a PhD in accounting and becoming a professor. I personally would enjoy the classroom environment and interacting with students instead of tick marketing workpapers all day. I know public accounting can lead to making a lot of money but I have heard that a phd professor will bring in 6 figures. I would rather enjoy what I do making 100k than being miserable making 300k plus.

How challenging was the PhD process in accounting?

Was it worth it for you?

Should I attempt to get the CPA and do an MSA first?

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Accounting Requirements

I. preparation.

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

II. Course Requirements

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

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

III. Practicum

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

We estimate that students in their first and second year will spend 3 hours per week per quarter on the practicum. These practicums are research rotations with faculty and involve regular meetings and deliverables. Students in years three through five will spend approximately 14 hours per week per quarter during the academic year and 10 hours per week in the summer quarter on the practicum. These practicums typically focus on the students’ own projects, under the guidance of the faculty with whom they are working with. 

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

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

Research Practicum

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

In the second year of the program, students will serve as research assistants for the sponsoring faculty member as part of their research practicum. From the third to the fifth year, the focus of the research practicum will shift to the students’ own research projects, including collaborative work, under the guidance of the sponsoring faculty member.

These practicums are designed to provide valuable research experience, involving the initiation, development, and completion of new and ongoing research projects, as well as writing referee reports under faculty supervision and engaging in similar career-building activities.

In addition to the activities overseen by the sponsoring faculty member, students must regularly attend accounting seminars and internal workshops.

Teaching Practicum

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

IV. Summer Research Papers and Presentations

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

First-Year Summer Paper

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

Second-Year Summer Paper

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

V. Field Exam

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

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

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

VI. Teaching Requirement

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

VII. Candidacy

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

VIII. University Oral Exam

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

IX. Doctoral Dissertation

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

Typical Timeline

Years one & two.

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

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PhD Admission Requirements

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

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

Additional PhD Information

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

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

Useful links

Student research

Scholarships

Student life

Find a research supervisor

Accreditation

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.

• Human Resources
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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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Deloitte moves into new, sustainable office in Bristol’s landmark Halo building

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Deloitte has opened the doors to its new Bristol office in the landmark Halo building, one of the UK’s most sustainable office developments.

The move to Halo brings the Deloitte South West team of 750 together under one roof, having previously been based in two separate offices in the city.

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Deloitte will occupy a total of 29,500 sq. ft on the first and second floors of Halo, located in the award-winning Finzel’s Reach area in the heart of Bristol, a short distance from Bristol Harbour and within easy walking distance of St Nicholas Market, King Street and public transport links.

Deloitte chose Halo as the development has set new standards of sustainable office design, having become one of the first buildings outside London to receive the BREEAM Outstanding accreditation.

The space is equipped with high-efficiency air cooled chillers, energy regeneration from lifts, solar panels on the roof and joinery made from recycled resin – which reduce energy and water consumption as well as carbon emissions. This aligns with Deloitte’s firmwide mission to decarbonise its buildings and prioritise sustainable growth.

Deloitte’s in-house Real Estate team designed the new office to enable a culture of engagement and inclusivity, with more shared spaces for team connection and collaborative working, and a dedicated client suite. Wellness spaces are incorporated, including a nursing room and a multi-faith space.

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The firm’s hybrid working model allows people and teams to have flexibility and control in how they work across client sites, Deloitte offices and home to maximise client impact.

Commenting on this, Deloitte senior partner for the South West and Wales, Dave Tansley , said: “This significant move for Deloitte underlines our role in the wider region, both as a leading employer and respected business. We have an ambitious, mission-led vision for growth for both the firm and the region, and we believe this new working space will supercharge that.

“As we reinforce our commitment to growing our business in the South West, it is vital to have a workspace that meets our needs, by prioritising collaborative spaces and co-working areas, allowing our people and clients to network, build relationships and socialise in an inclusive and effective working environment – now and for the future.”

Deloitte had of sustainability, Gavin Harrison , added: “Sustainability and environmental credentials have been at the core of our decision-making process regarding the new Bristol office. Halo is genuinely a state-of-the-art building that aligns with our environmental values.

“Choosing Halo in the centre of Bristol as our new home and bringing our team together in a highly sustainable and collaborative workspace reinforces our commitment to our people and clients, but also to playing our part in the future prosperity of the city and wider region.”

In addition to its environmental credentials, a notable Halo feature is its drone landing pad on the roof of the building to accommodate drone delivery services.

The Bristol office move follows Deloitte’s teams in  Edinburgh  and  Manchester  moving into more sustainable offices designed with collaboration and hybrid ways of working in mind.

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