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Ph.D. Concentration

Founded in 1969 as the Graduate Research Center of the Southwest, The University of Texas at Dallas (UTD) has distinguished itself within a short time as an excellent research university with a small and select group of students. The School of Management has established itself as a high quality institution focused on cutting edge research addressing theory and problems of relevance to business managers and policy makers. The School has made a strong commitment to create a research program in Accounting that is recognized globally as a leader in the field. To this end, several outstanding researchers have been recruited recently. Major new research activity at UTD in collaboration with business and industry have commenced under the leadership of its international renowned faculty. This is an exciting time to be a part of the research community at the School of Management.

The doctoral concentration in accounting is for individuals seeking training in the most advanced issues, both theoretical and applied, that organizations face in the 21st century. It is designed to prepare them primarily for teaching positions in research-oriented universities. Some students may be placed in senior positions in industry, government or consulting organizations. The program provides a hands-on training in accounting research. Research training is supported by coursework in the disciplines of economics, mathematics, psychology and statistics, culminating in a doctoral dissertation. Accounting is not bookkeeping; it is defined broadly to encompass processes by which information is analyzed and communicated: within organizations in value-adding activities; among organizations to obtain a competitive advantage; and in financial markets to influence security valuation. To succeed, candidates must possess a strong aptitude for abstract thinking and quantitative analysis to address relevant business problems. Students are exposed to emerging research issues in the areas of accounting and information systems through a sequence of Ph.D. seminars. A thorough understanding of business and organizational issues is provided through a set of interdisciplinary breadth courses. The Ph.D. program at UTD is characterized by a high ratio of research faculty to students, which fosters close working relationships. Students have the opportunity to be involved in on-going research projects under the mentorship of experienced faculty. The close interaction with faculty enables students to quickly learn how to identify and develop research ideas and create their own research agenda. Students also develop their teaching skills by teaching organized classes under faculty supervision. To ensure close interaction with faculty, enrollment is typically restricted to 3 students each year.

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Admission Procedures

Inquiries and requests for application materials may be e-mailed to Professor William Cready. The Accounting & Information Management Department's website can be accessed at http://som.utdallas.edu/aim. Students interested in the program are encouraged to communicate with the Accounting & Information Management faculty after completing and submitting a PhD Pre-Application form.

Applicants should have at least a Bachelor's degree. Admission is based on the grade point average, the graduate examination test score (GRE or GMAT), letters of reference (at least three, with two from academic references), business and professional experience (if applicable), a written statement of personal objectives and compatibility with faculty research activities. International students are required to submit TOEFL scores or other evidence of English proficiency. The institution code to report GMAT scores is 6897 and for GRE scores is R6897.

Application and recommendation forms can be downloaded from the indicated website. To expedite the processing, application for admission should be mailed to the Director of Accounting & Information Management Programs, School of Management, The University of Texas at Dallas, Richardson, TX 75083-0688. Students admitted into the Ph.D. program usually receive financial aid in the form of Research/Teaching Assistantships or Fellowships. Continuation of financial aid is contingent on acceptable academic performance and progress in the program.

Degree Requirements

The student must complete at least 90 semester hours of approved graduate work before a degree may be conferred. Credit may be granted for courses taken elsewhere.

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Prerequisites

Calculus, Matrix Algebra, Computer Programming and Statistics (deficiencies may be remedied by taking appropriate courses).

Master's Level Courses (12 hours)

Students entering the program without an MBA or equivalent shall be required to complete a minimum of four courses of the type normally required of MBA students to provide them with background knowledge required of professional managers. In certain instances, a higher level course approved by the advisor may be substituted for an MBA level course.

Advance Master's Level Course (6 hours)

In certain cases, advanced coursework in accounting as approved by the advisor may have to be completed.

Research Methods Core (24 hours)

The Management Science PhD core curriculum will consist of a total of 10 courses:

  • Basic core courses, 7 courses:
    • OPRE 6330 Probability and Stochastic Processes
    • MECO 6345 Advance Managerial Economics
    • STAT 5352 Probability and Statistics II
    • MAS 6V05 Data Analysis with SAS and Gauss
    • MECO 6320 Econometrics and Multivariate Statistics
    • OPRE 7320 Optimal Control Theory and Applications
    • Teaching Practicum for PhD students (offered in the summer or other convenient time)
  • Secondary core courses, 2 courses required out of 4 courses:
    • OPRE 6311 Game Theory
    • MECO 7320 Advanced Econometrics
    • OPRE 7330 Deterministic O.R. Models
    • OPRE 6331 Stochastic O.R. Models
  • A menu of elective research methods, at least one course from: Statistics courses, Operational Research courses/Information Systems.

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Accounting Ph.D. Seminars (At least 15 hours)

These seminars are usually offered under headings such as Empirical Research in Accounting. Analytical Research in Accounting, Research Workshop in Accounting, Special Topics in Accounting Research etc.,

Electives (At least 18 hours)

Electives from Accounting, Economics, Econometrics, Finance, Mathematics, Operations Research, Psychology, Statistics, or other fields; specific courses to be approved by the advisor.

Research Papers

Students are encouraged to write research papers under the supervision of or in collaboration with School of Management faculty during the first two summers of their program at UTD. Papers may be co-authored. Students are expected to present their summer papers before the accounting area faculty in the AIM seminar series.

Written and Oral Qualifying Examinations

After completion of all the requirements listed above under Accounting Ph.D. Seminars and at least 24 hours of eligible courses listed under Research Methods, the student sits for the written qualifying examination, which must be passed before formal admission to candidacy for the doctorate. The candidate must also orally defend a dissertation proposal before starting the dissertation.

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Dissertation

The dissertation is written under the direction of the dissertation committee. Twelve to twenty-four hours may be granted for the dissertation toward the minimum ninety-hour requirement for the degree. At a time mutually agreeable to the candidate and the dissertation committee, the candidate shall orally defend the dissertation to the satisfaction of the committee.

Representative Study Plan for Accounting Ph.D. Student with a Master's Degree

First Year - Fall

Second Year - Fall

  • FIN 7310 Asset Pricing
  • OPRE 6330 Probability and Stochastic Processes
  • MECO 6345 Price Theory
  • Accounting Research Seminar
  • MECO 6320  Econometrics and Multivariate Statistics
  • Accounting Research Seminar
  • Elective research method course

First Year - Spring

Second Year - Spring

  • OPRE 6311 Game Theory
  • STAT 5352 Mathematical Statistics
  • MAS 6V09 Data Analysis with SAS and Gauss
  • Accounting Research Seminar
  • OPRE 7320 Optimal Control Theory and Applications
  • MECO 7320 Advance Econometrics
  • Accounting Research Seminar

First Year - Summer

Second Year - Summer

  • Research Workshop in Accounting
  • MAS 8V09 Teaching Practicum for Ph.D. Students
  • Research Workshop in Accounting

Third and Subsequent years

Students making satisfactory progress will take their comprehensive exam at the beginning of the summer semester in the second year. They will also complete the remaining coursework necessary for satisfying the remaining course requirements during the third and subsequent year(s). A substantial portion of the time will be devoted to research leading to the dissertation.

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