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.

gtaylor@cba.ua.edu

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 Committee designed to advise 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 (Mike Dugan, Rich Houston, and Mary Stone) regularly monitor student progress and evaluate whether satisfactory progress is being made toward completion of the degree. 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 quantitative 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. 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.

Selecting a Ph.D. Program

Approximately 90 universities in the U.S. offer a Ph.D. program in accounting. Important differences exist among programs, so you should consider options and tradeoffs, including differences in program size, emphasis, and reputation.

Program size: Some programs may have few or no students enrolled, while others may have dozens of students enrolled at any given time. We review applicants for possible fall enrollment every year and seek a steady state program size of approximately 10 students. We believe the size of our program is optimal, permitting students to work closely with faculty and to interact with each other. For information about our current Ph.D. students, please visit www.cba.ua.edu/accounting/phdstudents.html.

Program emphasis: We emphasize state-of-the-art training in empirical/archival and behavioral/experimental methodologies. We support accounting research in a variety of domains, including accounting information systems, auditing and corporate governance, financial accounting, managerial accounting, and tax. Strong faculty supervision occurs at all stages of the program, and faculty accessibility is a priority. In addition, we integrate support for development of teaching skills (e.g., mentor program, workshops), so students receive a balanced educational experience prior to searching for academic employment.

Program reputation: Program reputation varies a great deal and can be assessed by considering the quality of a program's graduates. Our program's alumni include contemporary leaders in the accounting education field. We have graduated over 120 doctoral students since 1953, with placements at major academic institutions like Emory, Georgia, Louisiana State, Miami, Mississippi, Missouri, Nebraska, South Carolina, Tennessee, and Wake Forest.

Program resources: Reputation flows in part from the quality of the resources available to students. Our faculty comprises an outstanding group of active researchers, including several with national and international reputations (a complete faculty listing is available at http://www.cba.ua.edu/personnel/accounting.php). Our physical facilities and research resources are among the very best in the country. An excellent business library houses one of the nation's best collections of accounting publications, and students and faculty have access to cutting-edge computer facilities and research databases. These resources are located within the three-building Culverhouse College of Commerce and Business Administration complex that includes Alston Hall (faculty offices, dean's office, and classrooms), Bidgood Hall (classrooms), and the Bruno Business Library and Bashinsky Computer Center.


Alston Hall	Bidgood Hall	Bruno Business Library & Bashinsky Computer Center

Admission Requirements

Admission decisions are made by the Ph.D. Program Committee after considering applicant background, GMAT scores, grade point averages (GPAs), letters of reference, fulfillment of prerequisites, and an on-campus interview. All international students are required to submit a TOEFL score (600 minimum) and a Test of Spoken English score (230 minimum). Successful candidates usually have GMAT scores of 660 or higher, graduate GPAs in excess of 3.5, and undergraduate GPAs in excess of 3.0.

Application Information

Actual deadlines for application to the Graduate School may vary from year to year. Early application increases the probability of a fellowship or scholarship. The following provides an approximate timetable of Graduate School application dates:

Domestic students: The application must be filed on or before July 1 of the year of admission.

International students living in the U.S.: The application must be completed at least 60 days before registration for the year of admission.

International students living outside the U.S.: The application must be completed at least 90 days before registration for the year of admission.

Questions concerning the application process should be addressed to The University of Alabama, Office of the Graduate School, Box 870118, Tuscaloosa, AL 35487-0118; (205) 348-5921. Information on the Graduate School and the Ph.D. Program application can be found at the Graduate School website.

**Please recognize that we normally limit our class size each year to a maximum of three or four students, so the best strategy for ensuring consideration is to apply as early as possible. We recommend applying during the fall (between September and November) of the year before the desired fall start. Typically, we finalize each year's fall class by early in the preceding spring.

FINANCIAL ASSISTANCE

All students admitted to our Ph.D. program receive financial assistance, including a stipend and waiver of tuition and fees. Fellowships, scholarships, and assistantships are also available to supplement our financial packages, which at $20,000+/year are very competitive with top accounting doctoral programs in the country. Ph.D. students with assistantships usually work 20 hours per week during each semester, either joining faculty in conducting research projects or teaching accounting classes. All students are expected to gain experience in faculty-coordinated research and teaching while enrolled in the program. Such experience is critical in developing marketability.

THE UNIVERSITY OF ALABAMA

The University enrolls approximately 24,000 undergraduate and graduate students. The Culverhouse College of Commerce and Business Administration confers approximately 1,000 undergraduate and 180 graduate degrees each year. Approximately one-fourth of all degrees are in accounting.

TUSCALOOSA

Tuscaloosa is a major commercial and cultural center in West Alabama with a metropolitan area of over 150,000 people. A pleasant climate, low cost of living, excellent recreational facilities, and quality schools combine to make Tuscaloosa one of the fastest growing cities in Alabama. In addition, Tuscaloosa is approximately 50 miles from Birmingham, a major metropolitan area of approximately 1,000,000 people.