Accounting involves the creation and use
of information within and outside organizations.
Accounting research investigates questions about how
information is gathered, organized and used by
individuals and by markets, and encompasses managerial
accounting issues, assurance (auditing) issues, taxation
issues and financial accounting/reporting issues.
The Ph.D. program in accounting is
designed to prepare students for careers in research and
teaching at leading academic institutions. Training
consists of coursework, research seminars, joint work
with faculty on research projects, and individual,
original research including a thesis. Our goal is not
only to provide doctoral candidates with skills and
tools for conducting scholarly research, but also to
impress on students the desire and ability to think
conceptually, carefully and creatively about accounting
The frameworks used in accounting
research vary depending on the specific focus of the
research and the orientation of the researcher, and
include empirical-archival approaches (which rely
primarily on historical data and statistical
techniques), analytical methods (which seek to model one
or more phenomena in a stylized setting), behavioral
approaches (which rely primarily on psychological
theories to derive testable predictions about individual
and group behavior), and experimental-markets approaches
(which create economic settings in controlled laboratory
market environments). As part of their training,
doctoral students would be exposed to research using
each of these frameworks.
The American Accounting Association recently issued a report detailing the supply and demand for accounting PhD students. The report provides general information and is based on surveys conducted by their committee and was issued in 2006. The report details current supply and demand forecasts as well as a detailed survey of current PhD student demographics, backgrounds, and doctoral program experiences which may be of particular interest to students considering pursuit of a PhD in accounting.
Fuqua's Ph.D. program in accounting is
special in two respects. First is its emphasis on
collaborative work between students and faculty; second
is the fact that the accounting faculty span the
analytical, behavioral and empirical-archival paradigms.
These features make Fuqua's accounting program a
particularly attractive program for students who wish to
do inter-disciplinary or cross-paradigm research.
Professor Qi Chen
The Fuqua School of
Durham, North Carolina