The Weatherhead School of Management, located in Cleveland's cultural
district, is a dynamic learning environment for students looking
to go above and beyond a typical business education.
Accountancy Department

Doctorate of Accountancy

We will not be accepting applications for admission in Accountancy for the 2008-2009 academic year.

This PhD program is designed to prepare qualified students for academic careers in research, teaching, and service in major universities around the world. The program gives students a thorough grounding in the fundamentals of research theories and applications, foundation disciplines, and theories of knowledge. The skills to be learned and practiced by the student include: (a) knowledge of the major streams of accountancy research and foundation disciplines such as economics, organizational theory, and finance; (b) general knowledge of pertinent research methods and statistics, as applied in accounting research; (c) the ability to create research ideas and implement a research program to evaluate and analyze these ideas; and (d) the ability to relate the research process and outcomes to business practice.

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.