THE GRADUATE SCHOOL

Degree Types: PhD

The Accounting Information & Management doctoral program trains students in empirical/archival and analytical/theoretical research methods focusing on the role of accounting in the market for financial information. We prepare students to conduct research on the use of accounting information: 1) in the firm’s internal decision-making and performance evaluation functions; 2) in the contractual relationships between the firm and both internal and external parties; 3) in the functioning of capital markets and 4) by other stakeholders and potential stakeholders in the firm. 

Accounting students receive rigorous training in the basic disciplines of economics and econometrics in addition to the more specialized areas of accounting and finance. The cross training our students receive in empirical and analytic research is one of the strengths of our program. Another major strength of our department is the collaboration between our faculty and PhD students on research projects, a collaboration that often begins within the first year.

Accounting is the language of business and its role is key in communicating financial information to all parties engaged in any type of commerce. Accounting research focuses on the decisions of what, how, and to whom to communicate information and the consequences of these communications.

Additional resources:

• Department website
• Program handbook(s)

Degree Requirements

The following requirements are in addition to, or further elaborate upon, those requirements outlined in The Graduate School Policy Guide.

Requirements may also be found in the Program Guidelines for Accounting Information and Management PhD students that is issued by the Kellogg School of Management.

Master's Degree

While the goal of our doctoral program is the awarding of a PhD degree, a Master of Science (MS) degree may be awarded to currently enrolled, qualified Kellogg doctoral students. Students who are continuing for a PhD degree, or students who withdraw from the PhD program, may be considered for a MS degree if they are in good academic standing and have completed 9 graded doctoral courses with a cumulative 3.0 GPA. 

PhD

Total Units Required: 18

Students in the PhD program are required to take 18 courses or a minimum of 3 courses in fall, winter, and spring quarters during years one and two. Required courses for the degree are listed below:

Course List

Course	Title
ACCT 540-1	Empirical Research in Accounting I (taken in years one and two)
ACCT 540-2	Empirical Research in Accounting II (taken in years one and two)
ACCT 540-3	Empirical Research in Accounting III (taken in years one and two)
ACCT 550-1	Research in Accounting Theory I (taken in years one and two)
ECON 410-1	Microeconomics
ECON 410-3	Microeconomics
ECON 480-2	Econometrics
ECON 480-3	Econometrics
FINC 584-0	Introduction to Econometrics

To fulfill the 18-course requirement for the PhD degree, students must take at least 7 approved electives (ACCT 499-0 Independent Study qualifies), in addition to the 11 required courses listed above. Students must maintain a minimum overall GPA of 3.0 to be in good academic standing.

Other PhD Degree Requirements

• Examinations: PhD qualifying exam must be completed by the end of the second year, which is based on the accounting PhD courses or a preliminary (field) exam if the GPA is below 3.6.
• Research/Projects: Oral presentation of a research paper by September 15 in the first and second year, at which time the performance on the qualifying exams, coursework, and second-year paper are reviewed and students are passed into candidacy.
• PhD Dissertation: Original and significant research. Topic and advisor or advisors should be selected by the end of spring quarter of the third year; presentation of preliminary results (prospectus) to their committee no later than winter quarter of year four.
• Final Evaluations: Oral final examination on dissertation and submission of an approved dissertation.