School of Accountancy
W. P. Carey School of Business
P.O. Box 873606
Tempe, AZ 85287-3606

Phone: 480-965-3631
Fax: 480-965-8392
Email: wpcareyacc@asu.edu

Invest in the Future

Accountancy Program Structure


The objective of the Ph.D. in Business Administration with a concentration in Accountancy is to prepare scholars to conduct high-quality research and to teach in the fields of Financial and Managerial Accounting, Auditing, and Taxation. This program allows students to develop the capability to review, analyze, conduct, and publish research through a series of research seminars and theory-building and statistical course work that supplement and complement students' abilities and desires. In addition, Ph.D. students participate in ongoing research projects in conjunction with faculty members in the School of Accountancy.

Program of Study

The doctoral program of study consists of a minimum of 84 semester hours of graduate-level course work beyond the bachelor's degree. Approved master-degree-level course work up to 30 hours beyond deficiency and prerequisite courses may be included. A minimum of 30 hours of doctoral course work and 24 hours of dissertation and/or research are required to be taken at Arizona State University, Tempe campus.

Students work with their program of study committees to determine an appropriate program of study. Common areas of functional specialization among doctoral studies include Financial and Managerial Accounting, Auditing, and Taxation. Within these functional areas, doctoral studies may emphasize experimental or archival research methods. All accountancy doctoral students are required to take a three-semester sequence of accountancy doctoral course work. A maximum of six approved graduate hours can be transferred to satisfy program requirements.

First Year Summer Project

All doctoral students must complete a first year summer project during the summer following their first academic year in the doctoral program. The primary objective of this project is to provide doctoral students with direct research experience. Working under the supervision of a faculty member, each doctoral student needs to go through all the steps involved with a research project, culminating with a working paper. Because the primary objective is fostering research experience, the project does not have to be original and may be a replication of prior research. All doctoral students present the results of their first year summer project at a research workshop at the beginning of their second year.

Second Year Summer Project

All doctoral students must complete a second year summer project during the summer following their second academic year in the doctoral program. The primary objective of this project is to provide doctoral students with direct research experience on an original idea. Working under the supervision of a faculty member, each doctoral student needs to go through all the steps involved with a research project, culminating with a working paper. Because doctoral students will have completed the majority of their course work by the end of their second academic year in the doctoral program, students are expected to generate a research topic and conduct the related empirical research. All doctoral students present the results of their second year summer project at a research workshop at the beginning of their third year.

Comprehensive Examinations

The comprehensive examination is taken once all course work has been completed. Specific questions can be directed to the Accountancy Faculty Advisor.

Dissertation

The student will work carefully with his or her dissertation chair and committee to develop a dissertation proposal. When sufficient progress has been made, the student will propose his or her research to the dissertation committee and other interested faculty and students. If the proposal is successfully defended, the student then advances to candidacy. Students must enroll for a minimum of 12 hours of ACC 792 Research and ACC 799 Dissertation credit (combined) in subsequent semesters, following the semester in which they are advanced to candidacy.

The final oral examination in defense of the dissertation is mandatory and must be held on the Tempe campus.

Graduation

The student is eligible for graduation when the Graduate College scholarship requirements have been met, the final oral examination in defense of the dissertation has been passed, and the dissertation has been approved by the supervisory committee and accepted by the Associate Dean in the W. P. Carey School of Business and the Dean of the Graduate College.