PhD in Accountancy

Degree Requirements

Prerequisites for admission to the PhD program are a minimum of two calculus courses (and preferably three), an introductory statistics course, and intermediate-level microeconomic theory. Students typically enroll for ten hours a semester, and the course work requirements are completed in two and one-half years (five semesters). The sixth semester (winter of the third year) is spent preparing for and taking the comprehensive written examination, and the fourth year in writing the research thesis. The University of Missouri requires 72 total hours of course work beyond a baccalaureate degree. Specific course work requirements are: 18 hours in doctoral-level accounting research courses; 15 hours of course work in supporting theoretical fields; 18 hours of course work in research tools (statistics, research design, quantitative methods); A minimum of 14 hours enrollment in ACCT 9090: Research in Accounting.

Accounting Requirements

Students are required to take five research seminars: accounting research methods (ACCT 9460); financial accounting (ACCT 9466); auditing (ACCT 9444); international accounting (ACCT 9419), and tax accounting (ACCT 9457). In addition, students enroll in ACCT 9401 while completing the first-year summer paper (see below).

Supporting Field Requirements

Students are required to take 15 hours in supporting fields. There is flexibility in tailoring each student's program, though generally the choices come from the fields of economics, finance, organizational studies, or cognitive psychology.*

*All programs of study must be approved by the student’s doctoral committee.

First-Year Summer Paper

During the summer after their first full year in the program, students work on an original research paper under the direction of a faculty mentor.  Students identify a research topic and obtain approval from a faculty mentor before the summer begins.  Students must present their papers to School of Accountancy faculty and PhD students by no later than the end of the Spring semester in their second year of the program.  The School of Accountancy PhD Policy Committee evaluates the paper and presentation as either satisfactory or unsatisfactory.  Students who do not complete the first-year paper and presentation will be dismissed from the program.

These papers must contain the elements of top-tier academic research: Development of a research question and its importance, an in-depth literature review, research design, and empirical results.  Submission of this paper to academic conferences and an academic journal are desired.  However, satisfactory completion of the first-year summer paper and its presentation are not contingent on obtaining statistically significant results.

The due date for applications and supporting materials is December 1 for admission in the following fall semester. Earlier applications are strongly encouraged, and applications will be reviewed as they are received. While applications received before the deadline will receive first priority, we will continue to accept applications after the deadline. Admission to the PhD program in accountancy is highly selective. Applicants should demonstrate a strong record of academic accomplishment, intellectual curiosity, enthusiasm for discovery, and a general understanding of the demands of a doctoral program. Prior academic coursework, research experience, and employment activities in accountancy are encouraged but not required.

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LANGUAGE PROFICIENCY REQUIREMENTS

TEACHING ASSISTANTS: ORAL-ENGLISH PROFICIENCY REQUIREMENTS

All PhD students are evaluated annually to assess their progress in the program. The evaluations for first- and second-year students are conducted by the PhD program coordinator. The evaluations for dissertation-stage students are conducted by their dissertation committee chairs.

During the academic year, students are assigned to work as research assistants for faculty members in the department. These assignments allow students to develop proficiency in research methods and often lead to coauthored projects with faculty. 

Another important objective of the PhD program is to provide candidates with the opportunity to develop classroom instructional skills. To achieve this objective, doctoral students are assigned first as teaching assistants and then later as instructors to teach undergraduate courses. These assignments require candidates to plan, conduct, and administer one course section per semester. During their time in the PhD program, students typically have the opportunity to teach two times. To prepare for the teaching experience, doctoral students attend various teaching-related events sponsored by the School of Accountancy, the Trulaske College of Business, and the University of Missouri.