PhD in Accounting

Washington State University Carson College of Business

Program Description

PhD in Accounting

Washington State University Carson College of Business

PhD in Accounting

The goal of the doctoral program in accounting is to provide rigorous instruction in behavioral accounting theory, empirical methods, and the application of quantitative tools to accounting research.

Admission Requirements

Candidates must reach a minimum admissions index score of 1250 to be considered for admission. The index is based on the formula GPA x 200 + GMAT. There is not a minimum GMAT score. However, sucessful candidates typically exceed 650. GMAT score report code 09D-TL-81 Pearson Test of English score report code: 8Z2-GT-38

Currently Accepting Applications for Fall 2013

Accounting Concentration Objectives

• Attract, train, and graduate qualified doctoral students with the ability, background, and motivation to have successful careers in academic accounting.

• Provide doctoral students with a program of course work that will prepare them to conduct quality behavioral accounting research.

• Involve doctoral students in faculty-sponsored research projects as co-investigators and co-authors.

• Assimilate doctoral students into all aspects of the academic accounting profession including teaching, research, and service.

• Place graduates of the Accounting Ph.D. Program at high quality, research-oriented institutions.

General Competency

In accordance with CB requirements, applicants must have a minimum admission index score of 1250 to enter the Ph.D. program (index scores are calculated by taking the GMAT score plus [200 x GPA]) and a TOEFL of 580 for ESL students. In addition to the CB index requirements, a successful applicant typically has attained, at a minimum:

• Bachelor's degree from a four-year accredited university

• 3.25 GPA

• 600 GMAT score

Admission preference will be given to applicants possessing one or more of the following characteristics:

• A Master's degree in accounting or related field

• Relevant work experience

• An intent to develop a proficiency in Behavioral Accounting Research

It is expected that students entering the doctoral program will possess competencies in mathematics (including linear algebra and calculus) and business (accounting, economics, finance, management), have adequate computer skills and a good command of the English language. If the student is deficient in any of these areas, additional classroom work (beyond the major course of study) may be required.

Accounting Major Field Requirements (15 Credits)

Major field program requirements enable the student to develop proficiency in his or her primary area of study.

  • Accounting 596: Behavioral Accounting Research I
  • Accounting 596: Behavioral Accounting Research II
  • Accounting 596: Archival Data Research
  • Mktg 593: Survey of Research Methods

A minimum of 3 additional hours of accounting or related courses approved by the doctoral student advisor.

College of Business Doctoral Program Course Requirements (1 Credit)

  • BA 598: Research and Professional Development Seminar

Research Methods and Statistics Requirements (15 credits)

Doctoral students are required to complete a minimum of 15 credits of graduate level statistics covering topics such as experimental design, ANOVA, multivariate analysis, regression, psychometric theory, and structural equation modeling. (Note: Ph.D. students may combine courses from psychology and statistics, as indicated, to meet the Research Methods and Statistics requirement):

Required Courses:

  • Psych. 511: Analysis of Variance and Experimental Design, or Stat. 512: Analysis of Variance of Design Experiments
  • Psych. 512: Correlation, Regression, and Quasi-Experimental Design, or Stat. 535: Regression Analysis
  • Psych. 513: Seminar in Quantitative Methods and Research Design
    Select two from the following three courses:
  • Psych. 514: Psychometrics
  • Stat. 514: Nonparametric Statistics
  • Stat. 519: Applied Multivariate Analysis

Accounting Supporting Field Requirements (18 credits)

Program requirements in this area constitute an integrated portfolio intended to develop proficiency in a major field of study. The supporting field may consist of graduate level courses and seminars in Psychology, Sociology, Management, Management Information Systems, Marketing, or other areas consistent with the student's research concentration. The supporting field courses are chosen by the student in consultation with the Accounting Ph.D. Program Coordinator and/or the student's doctoral committee.

Independent Research Paper

Each student is expected to complete a substantial research paper reflecting an appropriate mastery of a specific area of literature, research design, methodology, and analysis. As stated in the CCB Ph.D. Policies and Procedures Manual, the purpose of the paper is "to provide the student with an opportunity to work with faculty members on research, provide experience as preparation for the dissertation and to develop a publication record prior to entering the job market."

The paper is normally started following the student's second semester, but may be initiated before this time. The completed paper is to be presented by the student in a research workshop before sitting for comprehensive exams.

This school offers programs in:
  • English

Last updated May 11, 2016
Duration & Price
This course is Campus based
Start Date
Start date
Sept. 2017
Full time
Start date Sept. 2017
USA District of Columbia, District of Columbia
Application deadline Request Info
End date Request Info
Duration Request Info
Price Request Info