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Ph.D. in Business Administration, Specialization in Accounting
The Ph.D. Program in Business Administration with a specialization in Accountancy is designed to prepare students to participate in expanding knowledge in the theory and practice of accounting. The Accountancy Ph.D. program's goals are to train students to successfully conduct accounting research and to teach this accounting knowledge to their future students. New entrants typically come to the Accountancy Ph.D. program with a strong technical background in the theory and practice of accounting. Accountancy Ph.D. coursework stresses the links between this background and related field areas, such as finance and economics. Accountancy Ph.D. coursework in quantitative tool areas such as calculus and statistics is particularly important in helping students develop a strong research view. During the Ph.D. program, a student's perspective of accountancy changes from being a practitioner/observer to being a participant in research linked to the dynamically evolving scholarly nature of the accounting discipline.
In admitting students to the program, we consider a mix of attributes that focuses on prior academic success, recommendations and GMAT scores. We do not observe an absolute cut-off for GMAT scores, but a score of 650 is near the lower end of what is desirable. We also consider past work experience and clarity of future goals in academia. Our program is particularly suited for those interested in concentrating in the accounting areas of audit and tax, with field areas in finance or economics. Successful Ph.D. students have the aptitude to develop strong quantitative skills in calculus and statistics.
Applicants should understand that it is not possible to pursue a Ph.D. in accounting at UNL on a part-time basis. Graduate College residency requirements, as well as the demands of coursework and assistantships, cause the Ph.D. program to be a full time job. Applicants should also expect that successful completion of the requirements for a Ph.D. require residency in Lincoln for at least four years.
The program is intentionally small; this way students receive individualized attention and have easy access to professors. Typically, prior to admitting a new Ph.D. student, one of the current students must complete or leave the program. This means that it is difficult to forecast admissions; however we currently expect to admit two or three students every other year, beginning fall 2008. Because the School of Accountancy devotes a large amount of time and resources to each Ph.D. student, we make admission decisions carefully.
Ph.D. students should have taken the equivalent of Calculus I – III, linear/matrix algebra and statistics prior to enrolling in the program. It is assumed that Ph.D. student begin the program with a knowledge of accounting equivalent to a degree in accounting. Writing and speaking skills are essential.
A minimum of 90 graduate credit semester hours beyond the bachelor's degree is required of the Ph.D. degree. No fewer than 45 semester hours, including dissertation hours, must be completed at UNL after the proposed program of study has been filed with the Graduate College. Students often come to the program with a Master's in accounting or related area and these hours may be used to partially fulfill the graduate credit semester hour requirement.
A student in the Ph.D. program in Business Administration with a specialization in Accountancy must demonstrate a mastery of core accountancy areas by passing a comprehensive examination. These core areas include financial accounting and managerial accounting. Depending upon students' Ph.D. Accountancy coursework, the comprehensive examination may encompass the additional area of either tax or audit. Students partially prepare for this comprehensive examination by taking four required accounting seminars (twelve graduate credit semester hours in total).
Academic Accountancy is highly quantitative and students are required to develop extensive quantitative skills. A typical Ph.D. student's program will include twelve graduate credit semester hours or four courses that further focus quantitative skills students bring to the program. These courses, for example, may include courses such as Statistics 880, Econometrics 957, Econometrics 958, and Econometrics 959.
Ph.D. students are required to successfully complete Economics 973 (Micro-economics). Economics 983 and 984 (Advanced Microeconomic and Macroeconomic Theory) are highly recommended.
Students are required to successfully complete at least one three-course (nine graduate credit hours) sequence of courses outside of accounting but related to their chosen accounting concentration area. This requirement may be fulfilled, for example, by taking three Ph.D. seminars in finance.
Course selection for entering Accounting Ph.D. students is administered by the Director of Ph.D. Program for the School of Accountancy. Students should arrange to see the director of the Ph.D. Program as soon as they arrive on campus.
Supervisory Committees should be formed as early as possible. The Ph. D. Program Director will assist students in the initial selection of this committee, though the committee may be changed at anytime by the student (with the consent of the Director of the Ph.D. Program in the School of Accountancy). The committee directs the entire course of study and is not obligated to accept any existing credits beyond the master's degree.
Students should select at least two graduate faculty fellows outside of the School of Accountancy to serve on the Supervisory Committee. One of them must teach outside the Business Interdepartmental Area.
Students must file a Supervisory Committee Appointment Form with the Chief Graduate Adviser. The committee selections then must be confirmed by the College of Business Administration Graduate Committee and approved by the UNL Graduate College. The completed Program of Studies Form must be submitted to the Graduate College within three weeks of official appointment of the supervisory committee.
Graduate students may take no more than fifteen hours per semester. The maximum course load for students who are employed as teaching or research assistants is twelve hours. Many Ph.D. students choose to take nine hours of course work per semester
In addition to the required courses, all Accounting Ph.D. students must attend the accounting research workshops while on campus. Students are expected to study the research paper prior to the presentation and make useful contributions during seminar discussions. Research presentations are most often held on Friday afternoons at 2:30 p.m... It is important that scheduled classes do not conflict with this time.
The Graduate Studies Bulletin lists all graduate courses (Masters and Ph.D. level) offered at the University of Nebraska−Lincoln. Graduate courses in Accountancy appear in the Graduate Studies Bulletin under the heading of Business. Not all the graduate courses are offered every year. A tentative list of required accountancy courses includes:
Students are required to complete an individual research paper by the end of their second summer in the program. By the end of the second year of course work, each student must prepare a summer paper proposal. By May 1 of the second year, a member of the accounting faculty who has agreed to be a reader, must approve this summer paper proposal. A copy of the approved proposal must be provided to the Director of the Ph.D. Program in the School of Accountancy. Copies of the completed paper must be turned in by October 1 to the faculty reader and the director. Failure to meet the May and October 1 deadlines may result in an immediate recommendation that the student be dismissed. Students will be required to present their paper in one of the Accounting research workshops. Following the research presentation, the faculty will evaluate the paper, decide if the student is making satisfactory progress, and the Director of the Program will advise the student accordingly.
When the student has substantially completed all the courses specified in their proposed program, they will be required to pass a written comprehensive examination in accounting. The examination is scheduled no more than twice a year. Students may sit for the exam twice. Students who do not pass on their second try will be asked to leave the program.
The Dissertation is to be original research performed by the Ph.D. Candidate. The first official step in completing the dissertation is developing a proposal. Students work with their Supervisory Committee in developing an acceptable proposal. Upon approval by the Supervisory Committee, the proposal is presented to the Accounting faculty and Ph.D. students in one of the Accounting Research Workshops. Students should schedule the presentation as soon as the Supervisory Committee has indicated sufficient progress has been made. Following the defense of the proposal, the Supervisory Committee consults with the Candidate as to what must be accomplished in order to complete the dissertation. The student's Supervisory Committee has the final authority on the acceptance or rejections of the dissertation.
All offers of acceptance include an offer for a graduate assistantship unless the applicant declines an assistantship in advance of the offer. A graduate assistantship compensates students for teaching and/or research appointments. The compensation includes a waiver of tuition, partial payment of the cost of health insurance and a monthly cash stipend. The work requirement involves 19-20 hours per week and no other outside employment is allowed during the assistantship commitment.
All assistantships are contingent upon available funding but the policy of the School of Accountancy has been to fund students with assistantships while pursuing the Ph.D. degree in residence. The Director of the School of Accountancy provides a written annual review for each student with input from the faculty. Assistantships are awarded on a year-to-year basis contingent upon satisfactory progress toward degree completion and satisfactory work performance. However, assistantships may be terminated during the academic year with a 30-day notice for unsatisfactory performance.
Research assistants are assigned to one or two faculty members to work on research projects. Part of the experiential learning in the Ph.D. program involves hands-on research. The student will assist faculty with research that may result in joint authorship of research publications.
Teaching assistants are assigned no more than one section of an accounting course per semester to teach. Students teach their own sections under the direction of a course coordinator who is a member of the faculty. Students do not teach during their first semester on campus and many often do not teach until their second year in the program. Students who have undeveloped teaching skills will be required to complete the teaching methods course, ECON 852. Any student may elect take ECON 852 to enhance teaching abilities. Teaching one course is a half-time assistantship. Therefore, students on teaching assistantships will fulfill their assistantship requirements with half-time research duties.
In addition to assistantships, high ability students (high GMAT scores and high achievement in prior academic studies) may receive graduate fellowships. Graduate fellowships are competitively awarded by the Graduate College. The School of Accountancy applies for these on behalf of applicants. No action is required by Ph.D. applicants.
All graduate students with appointments that qualify for full tuition remission receive an additional benefit, basic coverage under the university's student health insurance plan. Dependent plans are also available on an optional basis.
We start reviewing files for fall semester admissions in early February. We do not admit Ph.D. candidates to start course work at mid-academic year (January). Since the university's Office of Graduate Studies has to verify and approve all transcripts and other application material before forwarding it to us, it is important to apply as early as possible. Our recommended date for receiving all application materials is January 1. Applicants are carefully considered during the review process to identify students that are good matches for our program and who we believe have the potential to make meaningful contributions to accounting knowledge. If we have your completed file by early February, it gives us the best chance to review it.
When your file is complete in all respects, it will be reviewed by the School of Accountancy faculty for their decision. Applicants, who are of substantial interest to the faculty, are invited to spend a day with us on campus, if possible. Final decisions on admission are normally made in mid-April.
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