商业哲学博士-会计

会计研究涵盖了对会计信息的产生，使用，性质和影响的广泛询问。研究问题源于财务和管理会计，审计，税收和信息系统中的问题，以及与会计相关的学科的研究结果。因此，对会计的良好研究需要对会计有深入的了解，并需要应用经济学，心理学，社会学和哲学等基础学科的知识。因此，我们为学生提供了在两个基础学科上攻读博士学位的机会：金融经济学和行为与组织会计。学生可以选择在这两个学科中的任何一个继续攻读博士学位。会计和运营与信息系统系（AOIS）拥有活跃于这些主要研究学科中的每一个的国际知名会计学系，其中一些已帮助定义和发展了主
The PhD specialization in accounting prepares students for careers as future faculty at research universities. Broadly speaking, research questions in accounting address the economic and psychological effects of accounting information on financial markets, managerial settings, and contracting.<br><br>Students complete their coursework in the first two years of the program. The coursework requirements include accounting specialization courses, research methods courses, and courses from a cognate discipline. The accounting specialization courses cover analytical, behavioral, empirical, and experimental research in accounting and related fields. The research methods courses consist of additional PhD-level courses in areas that are important to the student's research interests, such as economics, finance, mathematics, and psychology. The cognate discipline assures that students develop scholarly breadth. It typically consists of three PhD-level courses from a single field outside of accounting. After completing their coursework, students take comprehensive examinations based on the accounting specialization courses.<br><br>Students begin developing original research in the summers after the first and second years. After passing the comprehensive examinations, students focus predominantly on their research. By the end of the third year, students take their candidacy examination, in which they present their dissertation research proposal. The remainder of the program is dedicated to completing the dissertation.