Accounting

The accounting concentration in the PhD in Business Administration program prepares students to become successful researchers and excellent educators at highly regarded universities that value impactful scholarship and quality teaching. The program primarily focuses on archival research in financial accounting and auditing. Our rigorous curriculum includes research methodology courses and doctoral seminars in accounting that provide the knowledge and skills necessary for successful academic careers. Your accounting coursework will be enhanced through events such as our research workshop series, where esteemed scholars from top universities present working papers and engage in fruitful discussions with faculty and doctoral students. Our highly research-active faculty provide exceptional mentoring and actively collaborate with students on research projects. In addition to annual stipends, students receive financial support for authorized expenses like conference participation, data-collection, and professional memberships.

The program places a strong emphasis on preparing students for effective teaching. In the initial two years of the program, students receive mentoring under experienced professors and are gradually given teaching responsibilities. By the third year, students independently teach a class, receiving feedback from students' surveys, teaching mentors and the department.

Overall, the program equips doctoral candidates with the knowledge, skills, and support network needed to conduct influential research and excel as educators.

Ideal applicants should have

Undergraduate and graduate accounting degree with excellent performance.
Professional certifications (CPA, CMA) and experience.
Strong motivation to pursue an academic career.

Coursework

Substitutions (or waivers) of the accounting seminar courses may be permitted by the School of Accounting doctoral program director. Such substitutions may include courses in related areas (for example, finance or information systems) or from appropriate individual study courses offered by School of Accounting faculty members.

With the advice and consent of the School of Accounting doctoral program director, students will select appropriate courses in the research methods and/or statistics areas. In addition, students may select additional supporting coursework in areas such as economics, statistics, and/or psychology depending on their interests, abilities, and prior training.

Research Work

Students are required to complete research projects during the summer semesters following their first and second years in the program. Both summer projects require the submission of a written paper. Ideally, these papers should be of sufficient quality to merit submission to a conference or journal. The primary objective of the first-year summer research project is to enhance skills in using computer programs and databases for research. To this end, students are expected to replicate one or more prior studies using new data or to engage in some other meaningful empirical project.

The second-year summer research project requires students to develop an original research hypothesis. The paper should be presented during an School of Accounting research colloquium in the following semester and should be submitted to a conference or journal before the end of the third year.

Advisor and Dissertation Chair

By the end of the second year, students should have selected an advisor. The advisor is expected to be someone who will later become the chair of the dissertation, so the advisor must have dissertation advisor status.

Comprehensive Examination

Once the advisor certifies that an acceptable second year summer project has been satisfactorily completed by the student, the student is eligible to take the comprehensive examination.

Dissertation

The accounting concentration in the PhD in Business Administration program culminates with the dissertation, which serves as an original contribution advancing the boundaries of knowledge. Through rigorous investigation and original perspectives, the dissertation process forges a path towards a deeper understanding of accounting phenomena. The dissertation is ultimately a student’s product. However, a student’s Dissertation Committee, which is comprised of faculty experts in the stream of research, provides guidance, advice, and mentorship throughout the process. The doctoral candidate will regularly engage with their Dissertation Committee and the committee chair throughout the process. The Committee will have the ultimate authority to determine when the candidate has made a sufficient contribution to the field to warrant approval of the dissertation.

Contact information

For more information about the Accounting Concentration, please contact:

Abhijit Barua
Academic Director of the Doctoral Program for Accounting
Professor
School of Accounting
Modesto A. Maidique Campus, MANGO 342
(305) 348-3404
baruaa@fiu.edu

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