Accounting Concentration

Overview

This program is designed for students seeking training in the most advanced issues, both theoretical and applied, in the field of accounting. It is intended 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 requires hands-on training in accounting research, supported by work in the disciplines of economics, mathematics, psychology and statistics, culminating in a doctoral dissertation.

Admission Procedures

Applicants should have at least a bachelor's degree. Admission is based on grade point average, 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. Applications for admission should be addressed to the UT Dallas Admissions Office.

Degree Requirements

Students 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.

Prerequisites

Prerequisites include: 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 must complete a minimum of four courses typically 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.

Advanced Master's-Level Course (6 hours)

Advanced coursework in accounting approved by the student's advisor.

Research Methods Core (24 hours)

1. OPRE 6330 Probability and Stochastic Processes

2. STAT 5352 Math Statistics

3. OPRE 6331 Stochastic Processes (or STAT 6329)

4. MECO 6320 Introduction to Econometrics

5. OPRE 7320 Optimization

6. OPRE 6311 Game Theory 

7. Advanced Data Analysis: Any two of the following three:

• MECO 7320 Advanced Econometrics

• MECO 6312 Business Forecasting and Time Series Analysis (or STAT 6347)

• MKT 7V12 Multivariate Analysis (or STAT 6348)

Doctoral Seminars (4 hours)

Accounting Research I and II (ACCT 7311, ACCT 7312)

Minor Field

Nine hours in any approved field

Electives (23 hours)

Electives from accounting, computer science, economics, mathematics, psychology, statistics or other fields; specific courses to be approved by the advisor

Research Papers

Students are expected to write a research paper under the supervision of or in collaboration with School of Management faculty in each of the first two summers of their work at UT Dallas. At least one of these two papers is expected to be of sufficient quality to merit publication in academic journals. Papers may be co-authored and both papers are presented before the accounting area faculty.

Written and Oral Qualifying Examinations

After completion of the program's requirements, students sit for the written qualifying examination, which must be passed before admission for candidacy for the doctorate degree. The candidate must also orally defend a dissertation proposal before starting the dissertation.

Dissertation

The dissertation is written under the direction of the dissertation committee. Twelve to 24 semester hours may be granted for the dissertation toward the minimum 90-hour requirement for the degree. At a time mutually agreeable to the candidate and the dissertation committee, the candidate must orally defend the dissertation to the committee.