Accounting Doctoral Program Characteristics: A Guide for Prospective Students

Purpose To provide potential accounting doctoral students with relevant information on various doctoral program characteristics. Methodology/approach Current doctoral students in accounting, representing 60 different programs in the United States, completed a survey concerning various doctoral program characteristics at their respective doctoral institutions. We examine the survey responses along with program rankings and job placement data. Findings Doctoral programs in accounting differ on many dimensions such as the structure of the courses and deliverables required, the student cohort profile, student research support, and teaching expectations. In addition, top tier programs differ on a variety of these characteristics from lower tiered programs. Research limitations/implications A single student at each doctoral program completed the survey. Doctoral students’ experiences may differ between each other and programs may change. However, we asked students to respond to the survey questions as a “ typical student ” and as a whole, doctoral programs appear to have remained similar over the past half of century. Originality/value The intended audience for this chapter is potential accounting doctoral students. Providing them with an awareness of the different program characteristics should prove to be useful in finding a program with the appropriate fit.