Doctoral Program: Courses and Seminars
- Accounting Background
- Mathematical Background
- Non-Accounting Core Requirements
- Accounting Seminars
- Supporting Fields
- Teaching Seminar
The Program assumes that new doctoral students have a background equivalent to an undergraduate or master's degree in accounting. This background does not necessarily require a formal accounting degree, so long as the student has taken enough accounting courses to establish a reasonable accounting background (such as an MBA graduate who has taken several accounting courses in the MBA program). Successful applicants who do not have a sufficient accounting background can have the opportunity to take any needed accounting courses in the coursework phase of the Ph.D. program by selecting among the University's master's-level offerings in accounting. However, it is in the applicant's best interest to secure a reasonable accounting background before applying to the Ph.D. program.
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The program assumes two semesters of calculus and one semester of linear algebra as mathematical background. Entering accounting Ph.D. students who do not have this background can take any necessary courses among the following University of Texas at Austin course offerings. A common strategy is to take any needed course(s) such as linear algebra in the summer before beginning the program, although it is also fine to take any needed mathematical background course(s) after arriving in the fall.
M 408C, Differential and Integral Calculus (Calculus I)
M 408D, Sequences, Series, and Multivariate Calculus (Calculus II)
M 341, Linear Algebra and Matrix Theory
Note: The above courses are required only for students who have not taken similar courses elsewhere.
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NON-ACCOUNTING CORE REQUIREMENTS
The following courses establish the economic and statistical foundations of accounting research, and are required of all accounting Ph.D. students:
ECO 387L.1 Microeconomics I (graduate level)
M 362K or ECO 492L, Probability
M 378K or ECO 492L, Mathematical statistics
ECO 392M.2, Econometrics I
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ACCOUNTING SEMINARS
The program offers five doctoral seminars in accounting, all of which are required. The sequence as a whole gives doctoral students an informed user's appreciation of all major areas of accounting scholarship, as well as the opportunity to specialize in a particular area of interest:
- ACC 386K.1, Contemporary Accounting Topics (also called the Ph.D. Lyceum)
- In this introductory seminar, Ph.D. students meet with a variety of faculty members to learn the research and teaching interests of UT-Austin accounting faculty. Students also discuss a variety of readings relating to research and teaching expectations in an academic accounting career, as well as the integration of research and teaching.
- ACC 386K.2, Research Methods in Accounting
- First-year Ph.D. students learn how to identify important and testable accounting research questions in this seminar, and also explore issues relating to research validity, design, keys to evaluating research, and research ethics.
- ACC 386K.3, Empirical Research in Accounting
- This seminar explores accounting research using empirical-archival methods, primarily with respect to the role of financial accounting in capital markets.
- ACC 386K.4, Analytic Research in Accounting
- Students learn how to use and build theoretical models of how accounting impacts strategic relationships.
- ACC 386K.5, Behavioral Research in Accounting
- This seminar explores how researchers use experimentation to investigate the ways in which accounting impacts judgments and decisions.
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As an applied discipline, accounting draws on theories and tools developed in many other disciplines. Accordingly, accounting Ph.D. students develop two supporting fields of elective non-accounting courses during the coursework phase of the program. The first supporting field is generally topical in nature, such as financial economics, psychology, or behavioral economics, and usually consists of four or more graduate-level courses beyond the core requirements. The second supporting field generally develops specialized analysis skills, such as econometrics or experimental design, and usually consists of two or more graduate-level courses beyond the core requirements.
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Ph.D. students with no prior teaching experience are required to teach an introductory level accounting course one time during the program, in conjunction with taking a credit / no-credit teaching seminar to develop the student's teaching skills. If the student's teaching performance is up to his/her potential, this is the only teaching requirement in the program. The program can also offer a second teaching experience to students who would benefit from this opportunity. The goal is to ensure that all accounting Ph.D. graduates of the University of Texas at Austin are proven teachers.
Ph.D. students with prior university teaching experience can waive the program's teaching requirement. Specifics are considered on a case-by-case basis in consultation with the Graduate Advisor.
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PhD Program Contacts
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