Doctor of Philosophy
We hope you find the information below useful.
If you have any questions, please do not hesitate to contact me for more information.
- Gary Taylor, Ph.D.
- Director, Ph.D. Program in Accounting
- 205-344-3533
PROGRAM OVERVIEW
The sections below provide a summarized overview of our program. For detailed information, please download our Ph.D. Program Policies and Procedures.
Purpose and Goals
The Ph.D. Program in Accounting is a research-intensive program that provides excellent preparation for a career in academics. The Four-year program is designed to provide the tools needed for long-term success as an accounting scholar in all areas, including research, teaching, and service. The Culverhouse School of Accountancy has a very active, productive, and accessible faculty that can provide support for students interested in archival/empirical and behavioral/experimental research in auditing, financial accounting, managerial accounting, accounting information systems, and tax. All doctoral students have the opportunity to develop close working relationships with our faculty. We seek to admit, train, and graduate students who have initiative, enthusiasm, curiosity, and a desire to become productive scholars at major academic universities.
PROGRAM COMPONENTS
Students entering the program are assigned a Program Advisor who advises on course selection. Upon reaching the dissertation phase of the program, students work with a Dissertation Committee. The Director of the Ph.D. Program (Gary Taylor) and the Ph.D. Program Committee (Rich Houston, Mary Stone, Linda Parsons, Rick Hatfield, and Austin Reitenga) regularly monitor student progress and evaluate whether satisfactory progress is being made toward completion of the degree. An annual written review of each student will be provided following spring semester. They also work with the School Director (Mary Stone) and the accounting faculty to review the program on a regular basis to ensure that students receive a relevant, state-of-the-art education.
Upon entry to the program, Ph.D. students begin a program of coursework designed to provide direct study of and involvement in the research process. Courses in the major field (i.e., accounting), the minor field (e.g., economics, finance, psychology), statistics, and research methods are designed to prepare students to conduct quality research and progress through the dissertation stage of the program. The major field seminars include:
- AC 610 -Introduction to Accounting Research Methods: Study of the production of accounting research, with specific focus on the scientific method. Intensive focus on problem identification & communication, theory and hypothesis development.
- AC 620 - Advanced Accounting Research Methods: Study of advanced research methods with intensive focus on design and method development, data analysis, and interpretation of results.
- AC 630 - Archival Accounting Research: Study of the archival accounting research literature.
- AC 640 - Experimental Accounting Research: Study of the experimental accounting research literature.
- AC 650 - Directed Research: Examination of the literature and methodology associated with a specific research topic. Directed focus on development of second year research project.
During each of the first two years in the program, students conduct research projects that result in working papers and presentations to the faculty. These projects provide significant learning opportunities in preparation for the dissertation proposal, as well as opportunities to initiate a long-term research agenda by working with research faculty. The requirements of first and second year papers are detailed below. Successful presentation of the second year paper is in lieu of a comprehensive examination. The program also offers students numerous opportunities to network and interact with top researchers from around the world. A very active accounting research workshop series is an excellent supplement to other program components.
Beyond major accounting courses, students are required to complete an approved program of courses in a minor field (such as economics, finance, psychology or production management) and a number of graduate courses in statistics and research methods. Specifically, the program requires a minimum of 58 total credit hours that includes 25 credit hours in the accounting major, 12 credit hours in the minor field, and 21 credit hours in statistics and research methods. This structure permits doctoral students to develop a working understanding of research in accounting, to acquire relevant statistical and quantitative-methods skills, to place accounting within its economic and social contexts, and to pursue knowledge in a minor field related to his or her accounting research interest.
After successful completion of coursework and the second summer paper, students proceed to the dissertation stage of the program. Upon reaching the dissertation stage, students should be well prepared to identify a relevant research problem, communicate a viable research question, review the relevant literature, develop and test theory-based hypotheses, and write a quality paper. After successful defense of a dissertation proposal and completion of the dissertation research, students defend the final research product and earn their Ph.D. in Accounting. The dissertation stage of the program involves a minimum of 24 credit hours.